AGAUTA SUGAR AND CHEMICALS Vs. CCE

JUDGEMENT

(1.) THE applicant filed this application for waiver of pre deposit of tax of Rs. 6,75,545.00 and penalty.

(2.) THE Ld. Advocate on behalf of the applicant submits that a show cause notice dated 8.11.2004 was issued under Section 73 of Finance Act, 1994 proposing demand of Servic Tax for the period from 16.11.1997 to 02.06.1998 in respect of Service Tax for "Goods Transport Operators". He submits that the applicants are deemed to be a person come under Section 71 A of the Finance Act, 1994 and therefore, Show Cause Notice issued under Section 73 is not maintainable. He relied open the following decisions: I. Commissioner of Central Excise, Meerut -II v. L.H. Sugar Factories Limited 2006 (3) S.T.R. 715 (S.C.) II. B.P.L. Engineering Limited v. Commissioner of Service Tax, Bangalore 2006 (3) S.T.R. 747 (Tri. - Bang.) III. L.H. Sugar Factories Limited v. Commissioner of Central Excise, Meerut -II 2006 (3) S.T.R. 230 (Tri. -Del.)

(3.) THE Ld. DR on behalf of the respondent submits that this Tribunal in the case of J.K. Industries Limited v. Commissioner of Central Excise, Indore 2006 (3) S.T.R. 14 (Tri. - Del.) held that the Service Tax paid on the basis of self -assessment is tax assessed and validly paid under liability arising under amendment Section 71A of Finance Act, 1994 as inserted by the Finance Act, 2003 requiring appellant to file such return and appellants not entitled to refund. He also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Raipur v. Shri Prakash Industries Ltd. 2006 (3) S.T.R. 204 (Tri. -Del.).