2008 (3) TMI 125

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....e original authority dropped the proceedings to demand the above amount of service tax.  In the impugned order passed in terms of Section 84 (5) of the Finance Act, 1994, the Commissioner revised the orders of the original authority and confirmed the demand of Rs.24,547/- under Section 73 read with Section 71A of the Finance Act, 1994. 2. After hearing both sides on the stay application, the appeal is taken up for disposal with the consent of both parties. 3. Ld. consultant submits that the Commissioner (Appeals) has confirmed the demand under Section 73 read with Section 71A of the Finance Act, 1994 and that the same is not sustainable in law in view of the judgment of the Supreme Court in CCE Meerut-II Vs L.H. Sugar Factories L....

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....invoked to demand service tax not paid in respect of which returns had to be filed under Section 71A.  He also observed that an issue similar to the one decided by the apex court in L.H Sugar Factories Ltd. case was pending before the apex court in an appeal filed by the department in CCE Chennai-II Vs Sundaram Fasteners Ltd. Since the said appeal stood admitted by the Supreme Court, the issue had not reached finality. 5. I find that the Commissioner has relied on a decision of the Tribunal in passing the impugned order which had laid down a ratio contrary to the one laid down by the apex court.  In the case of CCE Meerut-II Vs LH Sugar Factories (supra), the apex court passed an order agreeing with the conclusion recorded in t....