2006 (12) TMI 504

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....pellant. Shri P.K. Parameswaran & G. Subramanian, Counsel, for the Respondent. ORDER One of the appeals is by the department challenging an order of the Commissioner (Appeals) setting aside the demand of service tax on Goods Transport Operators' (GTO) service received by the respondents during the period 16-11-97 to 1-6-98 and vacating the penalties imposed on them by the original authori....

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.... on GTO service as held by the apex court in the case of Laghu Udyog Bhartati v. Union of India - 2000 (2) S.T.R. 276 (S.C.) = 1999 (112) E.L.T. 365 (S.C.) wherein the provision of Service Tax Rules 1994, which made GTO service recipients liable to pay service tax was struck down as ultra vires Section 66 of the Finance Act, 1994. Subsequently, the Finance Act, 1994 was amended by the Finance Act,....

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....ed on them penalties, while; in the latter case, the jurisdictional Commissioner demanded service tax from the party for the above period and imposed penalties on them. Both the parties preferred appeals. The appeal of M/s. Orient Abrasives was allowed by the Commissioner (Appeals) and hence the present appeal of the department. Appeal of M/s. Jayalakshmi Exports also is presently under my conside....

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....t. The Tribunal's decision was affirmed by the Supreme Court in CCE, Meerut -II v. L.H. Sugar Factories Ltd. - 2005 (187) E.L.T. 5 (S.C.) = 2005-TIOL-105-SC-ST. 5. In the present appeal it is stated that, after the decision of the Apex   Court in L.H. Sugar Factories  (supra), the Commissioners of Central Excise, Vadodara and Chennai - III filed civil appeals in the Supreme ....