2008 (1) TMI 178

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....evenue. In the impugned orders, the Commissioner (Appeals) vacated the demand of service tax for the Goods Transport Operators Service availed by the appellants during the period 16-11-1997 to 1-6-1998. In the order impugned in Appeal No. S/ 137/05, the Commissioner (Appeals) also vacated the penalties imposed by the original authority. 2. The original authority had demanded service tax for the....

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....e hearing. Heard Shri S. Kandasamy, Consultant for appellants in Appeal No. S/138/2005. 4. I have considered the submissions made by both sides. The Tribunal in the LH. Sugar Factories Ltd.'s case (supra) had made the following observations :— "The above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. Admittedl....