2008 (1) TMI 275

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....Pvt. Ltd., (PPPL) Sivakasi, has filed this application to waive the predeposit of Service Tax of an amount of Rs. 15,930/- (with interest) and stay of its recovery till the disposal of the appeal. As the appellants have prayed for a decision on merits, after waiving the requirement of predeposit, the appeal itself is taken up for final disposal.  2. PPPL availed Goods Transport Operator's (....

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....issioner observed that a subsequent appeal involving the same dispute as covered by L.H. Sugar Factories Ltd., (supra) stood admitted by the Hon'ble Supreme Court and that the ratio had not attained finality. He found that on a harmonious reading of the provisions of Section 68, 71A, erstwhile Section 71 and Section 73, it became clear that a demand under Section 73 could be raised against a perso....

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....bove would show that even the amended Section 73 takes in only the case of assesses who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. The above being the position show cause notices issued to the appellants invoking Sec....