2011 (1) TMI 46

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....id by the first respondent-assessee for GTO service availed by them during the period between 16.11.1997 and 01.06.1998. 3. The brief facts are that in the wake of Finance Act, 2000 providing for recovery of service tax on Goods Transport Operator (GTO) service from the availers of the service retrospectively, a notice dated 28.06.2002 was issued to the first respondent/assessee demanding service tax of Rs.2,15,463/- on GTO service availed by them for the period from 16.11.1997 to 01.06.1998 along with interest till the date of payment of service tax due. 4. The first respondent-assessee in its reply dated 15.07.2002 requested the Jurisdictional Assistant Commissioner of Service Tax to drop the further proceedings demanding service ta....

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....ion No.43/97 dated 05.11.1997. The copy of the permanent certificate issued by the State Government was accepted by the Assistant Commissioner. Subsequently, the first respondent/assessee made a claim for refund in its application dated 18.08.2006. By order dated 08.11.2006, the Assistant Commissioner allowed the refund of Rs.2,15,463/- in exercise of powers under Section 11B of the Act. 6. However, the Commissioner of Service Tax suo motu exercised its power under Section 84 of the Finance Act, 1994, called for the records and after issuance of notice to the first respondent, by its order dated 01.06.2007 set aside the order of the Assistant Commissioner dated 08.11.2006 and ordered for the recovery of refund together with interest at t....

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....t deposit the service tax on its own for the period in question, namely, 16.11.1997 to 01.06.1998. For the first time when notice was issued at the instance of the appellant on 28.06.2002, the first respondent/assessee submitted its reply on 15.07.2002 wherein the respondent by making a specific reference to a clarificatory circular dated 10.02.1998, wherein the Government of India requested the appellant to keep the proceedings initiated through its show cause notice dated 28.06.2002 in abeyance. The said stand was taken by the respondent/assessee on the footing that it was a small scale industry unit duly registered with the State Government and the scope of grant of exemption for such small scale industry unit was under consideration by ....