2008 (10) TMI 128

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....s appeal filed by the revenue seeks to vacate an order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) had vacated an order of demand for service tax on GTO service received by the respondents during the period 16-11-1997 to 1-6-1998. In passing the order, the Commissioner (Appeals) had relied on an order of the Apex Court in the case of CCE v. L.H Sugar Factories ....

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....similar conclusions of the Tribunal. In the said case, the conclusions of the Tribunal were as follows: 'The above would show that even the amended section 73 takes in only the case of assessees 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 ....