ORDER
S.L. Peeran, Member (J)
1. In all these stay applications and appeals, the issue being common, they are taken up together for disposal as per law. All the questions arising in these appeals is as to whether the appellants are required to pay service tax on services rendered as “goods transport operators service” during the period 16-11-97 to 1-6-1998 and further tax demanded payable on services received from C & F Agent for the period 16-7-97 to 31-8-99 under Section 75A on the allegation that the appellants had not registered under Section 68 of the Finance Act and penalty was also imposed under various provisions of law.
2. The appellants had contended that there was no provision in the Service Tax Act to file registration and filing of returns and also for invoking larger period. They contended that tax liability cannot be determined without a provision of law and for filing returns and for assessment. The authorities have rejected their plea and have confirmed the tax and also imposed penalties. However penalties were set aside by Commissioner (Appeals) and in some cases penalties were sustained. The Central Government amended the provisions of Service Tax by amending Section 68 and included 71A. By applying all these provisions, the appellants were required to file returns in respect of service tax for the respective periods and services rendered as specified therein.
3. We have heard counsels in these matters who points out to the order rendered by the Bench in the case of Thirumalai Chemicals v. CC, Chennai as reported in
2006 (1) S.T.R. 157 (Tribunal)
: 2003 (57) RLT 436. They point out as the matter has been remanded to the authorities to consider their pleas and also to enable them to file returns in terms of the amended provisions of service tax under Chapter V of the Finance Bill, 2003.
4. DR Shri C. Mani reiterates the position and has no objection for the matter to be remanded.
5. Counsels submits that they are not entitled to file returns in terms of law as they were not covered by the Validation Act, 2000 and 2003 and seeks for direction to the authorities to raise this ground also.
6. On a careful consideration we notice that the similar issues have been remanded to the original authorities to enable the appellant to file fresh returns on the basis of self-assessment as laid down under Section 71A within 6 months from the date of Finance Bill, 2003 in respect of Service tax which has been done. In the present case, they are required to re-assess in the light of the new provisions. The appellants shall file fresh returns in terms of the provisions of law and the authorities shall re-assess the liability and pass fresh orders. The appellant are also entitled to raise other grounds as they deem fit and all the pleas raised before us including the plea of non-filing of returns in terms of law. The impugned orders are set aside and the appeals and stay applications are remanded to the original authority for de novo consideration.
(Dictated and pronounced in open Court)