M/s. 20 Microns Limited Vs Commissioner, C. Excise & Cus. Vadodara on 13 July, 2009

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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad

M/s. 20 Microns Limited Vs Commissioner, C. Excise & Cus. Vadodara

CORAM : Honble Mrs. Archana Wadhwa, Member (Judicial)

Date of Hearing : 13.7.2009

Date of Decision: 13.7.2009

ORDER No. _____________ /WZB/AHD/2009 Dt : ____ 2009 Per : Mrs. Archana Wadhwa,

Service tax of Rs. 83,000/- stands confirmed against the appellants in respect of GTA services availed by them during the period 16.11.1997 to 01.6.1998, along with imposition of identical amount of penalty under section 78 and penalty of Rs. 500/- under Section 77 of Finance Act, 1994. Show cause notice was issued on 10.3.2006.

2. I find that the Hon’ble Supreme Court decision in the case of L.H. Sugar Factories Limited reported in 2006 (3). STR. 715 (SC) fully covers the disputed issue. Even in their subsequent judgments, the Hon’ble Supreme Court in the case of CCE, Vadodara vs. Gujarat Carbon & Industries Limited [2008 (80).RLT.113 (SC)] has held that even retrospective amendment by Section 117 of Finance Act, 2000, will not enable the Revenue to demand tax from the recipients of services for the period from 16.11.97 to 01.6.1998. By following the above judgment of Hon’ble Supreme Court, I set aside the demand raised against the appellants.

Stay petition as also appeal get disposed off in above manner.

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