2006 (5) TMI 491

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....llant. Shri K.S. Reddy, JDR, for the Respondent. ORDER The stay and appeal are taken up together as the issue lies in short compass and covered by the Apex Court rulings rendered in the case of CCE, Meerut-II v. L. H. Sugars Factories Limited reported in 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.). 2. Revenue proceeded to recover Service tax of ₹ 27,782/- and penalty of ....

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....ned Counsel submits that as the show cause notice was not issued before the amendment, the demands cannot be confirmed in terms of the cited judgment. 4. The learned SDR fairly concedes the position pertaining to the citation covering the issue. 5. On a careful consideration and perusal of records, we notice that the show cause notice was issued after the amendment brought to the Finan....