2018 (8) TMI 806

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....issioner (AR), for Respondent ORDER Per: Archana Wadhwa The appellant, during the relevant period from 16.11.1997 to 01.06.1998 was availing the services from the "Goods Transporter Operators". Their factory was visited by the Central Excise officers on 27.03.2002 who entertained the view that in view of the retrospective amendment to the provisions of Finance Act, the assessee was under an o....

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....ns by the assessee, the amended provision of Section 73 would not be operating and would not come to effect. 3. The Commissioner (Appeals) while disposing of the appeal of the present appellant, held as under:- "4.2 I find that there is no dispute about the levy of service tax for the period 16.11.1997 to 01.06.1998 on the receivers of the service of 'Goods Transport Operators'. But in view of t....

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.... not applicable in their case. Hence impugned orders in respect of their cases are maintainable." 4. As is seen from above, the Appellate Authority is not disputing the fact that the issue is covered by the decision of the Tribunal and the Hon'ble Supreme Court but they did not extend the benefit to the assessee on the said ground that no show cause notice was issued to them for recovery of amou....