2011 (2) TMI 878

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....sh Jain, SDR   Present for the Respondent: Shri. B.L. Narasimhan, Advocate   PER: ASHOK JINDAL   Appeal No.ST271/07 has been filed by the assessee, namely, J.P. Rewa Plant Cement against the order of service tax demand for goods transport operators service and Appeal No.ST/237/07 has been filed by the Revenue against the dropping of penalty against the assessee. A show caus....

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.... or (10) STR 3 (Raj.) He also relied on the decision of CCE, Vadodara, vs. Gujarat Carbon & Industries Ltd. reported in 2008 (12) STR 3 (S.C.) and CCE vs. Eimco Elecon Ltd. reported in 2010 (20) STR 603 (Guj.). On the other hand, the ld. DR reiterated the impugned order and submitted that the penalty is to be imposed on the assessee.   3. Heard and considered.   4. On perusal of th....

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....). The issue involved herein and in the said case was as to whether the Show Cause Notice can be served by invoking the provision of Section 73 of the Act, when admittedly, assessee is not covered by the provision of Section 70, but was covered by the provisions of Section 71A of the Act. The tribunal relaying on the judgment of the Hon'ble Apex Court held that the Show Cause Notice under Section ....

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....ndered by the tribunal and also in the judgment decided by the Hon'ble Apex Court maintaing the view of the Tribunal, held that the Show Cause Notice under Section 73 cannot be issued by the Department. The department is not however debarred to take action as per any other provision of the Act of 1994 if so permissible for recovery of Tax, if any.   5. In the similar facts has taken by the....