2008 (9) TMI 103

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....DER 1. Relying on the judgment of the Apex Court in CCE v. L.H. Sugar Factories Ltd [2005] 2 STT 282, the orders impugned in the captioned appeals filed by the revenue vacated the respective orders of the original authority. In the orders vacated, the original authority had demanded service tax for the period 16-11-1997 to 1-6-1998 on GTO services from the respondents. In the case of M/s. Virgo P....

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....te to the legislative intention'. The Apex Court had failed in correctly interpreting the relevant legal provision to implement the intendment of the Legislature. 2. Heard concerned parties. 3. In its decision in CCE v. L.H. Sugar Factories Ltd. 2004(165) ELT 161/[2005] 2 STT 283 (New Delhi - CESTAT) (Annex 1) the Tribunal had found that the notices basic to the proceedings had invoked section 7....