2007 (7) TMI 20

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....tion for waiver of pre-deposit of service tax and stay of recovery. After hearing both sides on the application, after dispensing with the requirement of pre-deposit the appeal itself is taken up for final disposal. 2. The appellants availed Goods Transport Operators (hereinafter GTO) service during the period 1641-1997 to 1 6-1998 They did not pay the service tax due on the said service. Proce....

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....ty demanding service tax under Section 73 of the Act was not maintainable. He also cited the judgment of the Hon'ble Apex Court in CCE, Meerut-II v. L.H. Sugar Factories Ltd. reported in 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.), in support of his plea. 4. The ld. SDR reiterates the findings contained in the impugned order and cited the Final Order No. 608/07 dated 18-5-2007 of th....

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....1-1997 to 1-6-1998 within the time limit pre scribed under Rule 7A of the Service Tax Rules, 1994. The Tribunal found that the refund claim filed was not admissible as the appellants had claimed refund of lax legitimately due and paid. In the instant case, the facts are different 5.2 Moreover in the judgment of the Apex Court cited by the ld Consultant, the Apex Court had recorded with approval....