Pre-deposit waived, demand upheld for service tax on GTA services. Upholds precedent, criticizes lower authorities. Impugned order set aside.

The Member (J) dispenses with the pre-deposit of duty and penalty after considering arguments from both sides. The demand for service tax on GTA services during a specific period is upheld based on the amendment to the Finance Act, 1994. The judgment stresses the importance of following precedents set by higher courts and criticizes lower authorities for disregarding relevant judgments. The impugned order is set aside, and the appeal is allowed, emphasizing the need for judicial discipline and adherence to higher court decisions.

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Issues:
1. Pre-deposit of duty and penalty
2. Demand of service tax for GTA service availed during a specific period
3. Applicability of Hon'ble Supreme Court judgment in L.H. Sugar Factories Ltd. case

Analysis:
1. The judgment addresses the issue of pre-deposit of duty and penalty, with the Member (J) deciding to dispense with this condition after hearing both sides. The appeal is proceeded with as the issue falls under the purview of a judgment by the Hon'ble Supreme Court.

2. The demand of service tax is confirmed against the appellant for availing GTA service during a specified period. The lower authorities upheld the tax liability based on the amendment of Section 73 of the Finance Act, 1994 in 2003, making the GTA service receiver liable to pay duty for the past period as well.

3. The issue of the applicability of the Hon'ble Supreme Court judgment in the L.H. Sugar Factories Ltd. case is extensively discussed. The judgment emphasizes the importance of following precedents set by higher appellate forums. It criticizes the adjudicating and appellate authorities for not considering the judgments cited, leading to unnecessary harassment and litigation expenses for the appellants. The Member (J) highlights the significance of upholding judicial discipline and ensuring that laws declared by higher courts are followed in deciding matters. Consequently, the impugned order is set aside, and the stay petition along with the appeal is allowed.

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