2008 (8) TMI 55

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....e of these appeals is by the assessee and the other by the revenue. M/s. PSL Ltd. (assessee) had received the service of Goods Transport Operators ('GTO Service', for short) during the period from 16-11-1997 to 1-6-1998, but they had not paid service tax thereon. The Department issued a show-cause notice on 3-6-2002 by invoking the extended period of limitation under section 73 of the Finance Act,....

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....ce in terms of the amendments brought to the Finance Act, 1994 under the Finance Act, 2003. They submitted that, as they had complied with the provisions of rule 7A of the Service Tax Rules, 1994, the question of demanding interest or imposing penalty did not arise. The adjudicating authority accepted these arguments and dropped further proceedings vide Order-in-Original dated 6-7-2004. However, t....

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....H. Sugar Factories Ltd's case (supra). The Deputy Commissioner rejected the claim in view of the Commissioner's Order-in-Revision No. 1/2005 ibid Aggrieved, the assessee preferred an appeal to the Commissioner (Appeals) and the latter set aside the Deputy Commissioner's order. Hence the present appeal of the revenue. 3. After hearing the learned counsel for the assessee and the learned Jt. CDR ....

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.... Ltd. v. Union of India 2005 (182) ELT 33/1 STT 41. In the cited case, it was held that service tax was leviable on GTA service for the period from 16-11-1997 to 2-6-1998 and further that the liability to pay interest on tax onto pay penalty would arise only if the tax dues were not paid within the period of two weeks from 17-11-2003. I note that the question whether section 73 could be invoked to....