REGENT COMPUTRONICS PVT. LTD.

AGAUTA SUGAR AND CHEMICALS Appellant

V/S

CCE Respondents

Referred Judgements :-

JUDGEMENT

(1.) THESE appeals involve a common issue as to whether service tax in relation to goods transport service received by the appellants during the period 16.11.1997 to 1.6.1998 can be recovered by issue of show -cause notice in the year 2004. The issue has been referred to the Larger Bench by a Single Member Bench of the Tribunal vide Agauta Sugars v. CCE : 2007 (8) STR 496 taking note of difference of opinions expressed by different Benches of the Tribunal as reflected in the cases of BPL Engineering Ltd. v. Commissioner of Service Tax, 2006 (3) STR 747 (Tri. - Bang.) and R.K. Marbles Pvt. Ltd. v. CCE Jaipur, II 2007 TIOL 29 CESTAT -DEL on the one hand and CCE v. Mangalam Cement : 2007 (7) STR 673 (Tri. - Del.) on the other.

(2.) IN the case of R.K. Marbles (supra), it has been held on 3.1.2006 by the Single Member Bench of the Tribunal that the issue is squarely covered by the decision of the Tribunal in the case of L.H. Sugar Factories v. CCE, Meerut : 2004 (165) ELT 161 on 1.1.2004 which has been upheld by the Hon'ble Supreme Court in CCE, Meerut v. L.H. Sugar Factories Ltd., 2005 (187) ELT 5 (SC) on 27.7.2005. Hence the demand of tax was set aside.

(3.) IN the case of Mangalam Cement (supra), it has been held in favour of the Revenue that the show -cause notice issued in 2004 is clearly within the prescribed period and therefore the demand is valid.

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AGAUTA SUGAR AND CHEMICALS Vs. CCE

Referred Judgements :-

JUDGEMENT

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