2006 (7) TMI 41

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....nd deposited vide TR-6 challan in the government treasury. Subsequently, they filed the refund claim for the service tax paid by them on the ground, that the Hon'ble Supreme Court has held in the case of L,H. Sugar Factories Ltd. -2006 (3) S.T.R. 715.(S.C.) = 2005 (187) E.L.T. 5 (S.C,. that such tax is not payable. Adjudicating authority rejected the refund claim and on an appeal, Commissioner (Appeal) also held the same views, 3. None appeared for the appellant when the matter was called out in the first session but there was a request by the clerk of the advocate for pass over. The matter was passed over to the afternoon session and when the matter was again called out, none appeared for the appellant. 4. Heard the learned DR. 5,....

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....the appellants in their appeal memoranda, is that they are exempted from the category of the persons who are liable to pay service tax received from goods transport operators by virtue of Notification No. 43/97. The said notification reads as under:- "In exercise of the powers conferred under Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided by a goods transport operator from the levy of service tax on taxable service rendered by such operator to a customer in relation to carriage of goods by road, where the freight for such carriage is paid or is liable to be paid by any person or his agent, other than....