2008 (2) TMI 298

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....fter examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. The appellants had received Goods Transport Operator's service ('GTO service') during the period 16-11-1997 to 1-6-1998 but had not paid any service tax thereon under the Finance Act, 1994. The dep....

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....Tribunal's decision in the case of Sundaram Fasteners Ltd. (sic) taking the same view as in L.H. Sugar Factories Ltd's case (supra) was admitted by the Apex Court. This view of the Commissioner has been reiterated by learned SDR. On the other hand, learned counsel submits that a similar revisional order of the Commissioner was set aside by the Tribunal in the case of Tamil Nadu Cements Corpn. Ltd.....

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.... persons who fell under section 71A did not come within the purview of section 73 and, therefore, SCN issued under section 73 for recovery of Service tax from such persons were not maintainable. This view was upheld by the Supreme Court in CCE v. L.H. Sugar Factories Ltd 2005(187) ELT 5/2 STT 282 (SC). The SCN in the instant case was issued only on 3-4-2004 and the same was under section 73 of the....

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....mstances, it is submitted, the view taken in L.H. Sugar Factories Ltd case (supra) has not attained finality and the same need not be followed. 6. Ld. SDR has not claimed that, in the civil appeal filed by the Department in the case of Sundaram Fasteners Ltd. (supra), any stay of operation of the Tribunal's order has been obtained. In the circumstances, the resistance offered by him to the fina....