2011 (9) TMI 308

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....e tax of Rs.1,12,992/- stands confirmed against the appellants in respect of GTA services received by them during the period 16.11.1997 to 2.6.1998, by way of issuance of show cause notice dated 28.12.2006. In addition penalty of identical amount stands imposed under section 76 & 78 of the Finance Act, 1994. 2. It is seen that the said amount has been confirmed in view of the retrospective amendm....

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....p; For better appreciation, I reproduce the para 6 of the impugned order as under:- "In the present case, earlier SCN dt.09/10/2002 for the same period and same amount was issue and the same was confirmed by the lower authority vide OIO dt.08/07/2005 under section 71 (2) alongwith penalty of Rs.25,000/- and interest. The Commissioner (Appeals), Bhopal vide OIA No.150-150-151-CE/bpl/2005 dt.24/11/....