TaxTMI 
TaxTMI 
2004 (1) TMI 111
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....rut-II, dated 22-5-2003. The Commissioner (Appeals) had dismissed the appeals filed by the assessees. Adjudicating authority had confirmed demand of service tax from the appellant on the ground that they had availed services of goods transport operators for transportation of raw material, packing materials. Capital goods and finished goods etc. during 16-11-1997 to 1-6-1998 and had not paid service tax @ 5% as required under Chapter V of the Finance Act, 1994 as amended subsequently. 2. It is admitted that all the appellants in the course of their business had utilized services of goods transport operators. As per provisions of Finance Act, 1994 and the rules made thereunder service provider was to collect and pay service tax. Service ta....
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....etrospective from 16-7-1997. Thus, Service Tax became payable on services rendered by clearing and forwarding agent with effect from 16-7-1997 but in the case of service tax with respect to goods transport operators it became payable only from 16-11-1997 in view of Notification No. 41/97-S.T., dated 5-11-1997. Subsequently by Notification No. 49/98, dated 2-6-1998 which came into effect from 2-6-1998 services of goods transport operators have been exempted from levy of service tax. Therefore, the liability for service tax in respect of goods transport operators is sought to be kept alive by the above amendment for the period 16-11-1997 to 1-6-1998. 4. Show cause notices were issued to the appellant on different dates in 2002 demanding se....
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....nded, he may, in cases falling under Clause (a), at any time within five years, and in cases falling under Clause (b), at any time within six months from the date for filing the return, serve on the assessee a notice and proceed to assess or reassess the value of the taxable service." 6. As far as service receiver like the appellants are concerned there was no date for filing return. This is clear from the decision of the Supreme Court in Laghu Udyog Bharti. In Paragraph 12 of the above judgment it was observed as follows : "These sections clearly show that the return which has to be filed pertains to the payment which are received by the person rendering the service in respect of the value of the taxable services. Surely, this ....
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....day of July, 1997 and ending with the 16th day of October, 1998; or (ii) in relation to services provided by goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage for the period commencing on and from the 16th day of November, 1997 and ending with the 2nd day of June, 1998, shall be deemed to be a person liable to pay service tax, for such services provided to him, to the credit of the Central Government." 8. In view of the above provision, the appellants are deemed to be persons liable to pay service tax and shall pay service tax @ specified in Section 66. Recently inserted Section 71A reads as foll....
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....ntral Excise or, as the case may be, Deputy Commissioner of Central Excise has, in consequence of information in his possession, reason to believe that the value of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed, or service tax has not been paid or has been short paid or any sum has erroneously been refunded, He may, in cases falling under Clause (a), at any time within five years, and in cases falling under Clause (b), at any time within one year, from the relevant date, serve notice on the person chargeable with the service tax which has escaped assessment or has been under assessed or has not been paid or has been short paid, or to whom any sum has been erroneously refunded, r....