2005 (12) TMI 524

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.... Jayaraman, Member (T)]. -  Stay petition and Appeal have been filed in respect of the O-I-A. No. 28/2005 (M-ST) dated 14-7-05, passed by the Commissioner of Central Excise (Appeals) Chennai. Since the issue is covered by the Supreme Court decision, we are taking up both the stay and appeal together for decision. 2. Shri P.C. Anand, ld. Chartered Accountant appeared for the appellants ....

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....e provisions of Sections 65, 66 & 67 of the Finance Act, 1994 and Rule 2 of Service Tax Rules, 1994 through Finance Act, 2000 vide Sections 116 and 117 and also through Section 158 of Finance Act, 2003. In view of the retrospective amendment, Revenue proceeded to recover the service tax from the appellants. The appellants relied on the Tribunal decision in the case of L.H. Sugar Factories Ltd. v. ....