2007 (4) TMI 691

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....s a revenue appeal passed by Commissioner (A), Mangalore vide his Order-in-Appeal No. 247/2005-CE dated 26-10-2005. The Commissioner (A) has recorded his findings as follows : I have gone through the record of this case and carefully considered submissions made by the appellants. The appellants had sought to dispute the impugned order both on account of confirmation of demand as well as interest....

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....ex Court has upheld the constitutionally validity of validating provisions of Finance Act, hence the Service tax raised is required to be confirmed. It is submitted that the subsequent judgment of the Apex Court rendered in L. H. Sugar Ltd. v. CCE - 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.) ultra virus inasmuch as there is no reason to question the levy of Service tax which is valida....

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.... Commissioner (A) has rightly relied on the Apex Court judgment. 4. I have heard learned JDR and considered the assessee's submission. It is seen that the present show cause notice has been issued after the new Section 73 has been introduced and its being applied to all cases. There were earlier three show cause notices issued, therefore, the Apex Court judgment rendered in the case of Nizam....