2002 (4) TMI 882

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....against the impugned order passed by the Commissioner dated 24-12-2001 vide which he reviewed the order-in-original of the Deputy Commissioner under the Finance Act, 1994 read with Service Tax Rules and directed the appellants to pay the service tax of Rs. 11,663/- along with interest and also imposed penalty of Rs. l,000/- on them. 2. The appellants are holder of Registration Certificate dated....

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....ned Counsel has contended that the service tax on Goods Transport Operators was withdrawn w.e.f. 2-6-1998 in view of the Apex Court judgment in the case of Allied Motors Pvt. Ltd. v. CIT - 1997 (224) ITR 677 (S.C.), and thereafter the validation of the provisions of the Service Tax Rules with retrospective effect by virtue of Section 117 of the Finance Act, 2000 had already been challenged before ....

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....s stayed the operation of the amended provisions of Rule (2) of the Service Tax Rules. 4. On merits, the learned Counsel has not been able to assail the order-in-review of the Commissioner. The appellants have not paid the service tax for the disputed period and the same has been rightly affirmed on them with interest. 5. The contention of the learned Counsel that under Section 117 of the Fi....

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....thin the scope of the Finance Act, 1994. The Counsel did not make much stress on that argument. 7. We have also gone through the record and in our view the demand has been raised within time. 8. The order-in-original had been rightly reviewed by the Commissioner being contrary to the amended law. The appellants are liable to pay the service tax and file the returns, for the disputed period. ....