2007 (7) TMI 189

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....ived Goods Transport Operators Service (GTO service, for short) during the period 16.11.97 to 2.6.98 but had not filed service tax returns or paid tax. Show-cause notices were issued to them on 29.10.2002 by the department demanding the tax for the above period and also proposing penalties on the noticees. The original authority dropped these proposals. Its decision was reviewed by the Commissione....

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....ed by this Bench. In Final Order No.1199-1237/06 dt. 1.12.2006 passed in a batch of appeals. Ld. consultant has also referred to Final Order No.397/2007 dt. 9.4.2007 passed by this Bench in Sri Venkatesa Mills Ltd. Vs CCE Coimbatore, 2007 (80) RLT 824 (CESTAT-Che.), wherein the aforesaid final order was followed and a similar demand of service tax was set aside. Ld. SDR has reiterated the findings....

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....L.H. Sugar Factories Ltd. 2005 (187) ELT 5/2 STT 282 , which was followed in final order dt.1.12.2006 ibid, the question whether service tax was leviable on C&F service for the aforesaid period had also been considered and decided in favour of the assessee. For the sake of clarity, para-2 of final order dt. 1.12.2006 ibid is reproduced below :- "In these appeals, it is pointed out that, after t....

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....A are to converge necessarily at Section 71 for the purpose of verification". It is contended that the service recipient, required to file self-assessed tax return under Section 71A, is also covered within the ambit of Section 73 (1) (a). Accordingly, the appellants' case is that the subject SCNs were issued within the powers of the department under Section 73 (1) (a) of the Finance Act, 1994. Ld.....