JAYPEE BELA PLANT Vs. CCE

JUDGEMENT

(1.) IN this case, the service tax is demanded on G.T.O. service for the period from 16.11.1997 to 2.6.1998 vide show cause notice dated 4.11.2003 of the Finance Act, 1994.

(2.) THE learned advocate submits that this issue is squarely covered by the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut -II 2006 (3) S.T.R. 230 (Tri. -Del.) and vice versa of the Hon'ble Supreme Court as reported in 2006 (3) S.T.R. 715 (S.C.) in favour of the assessee.

(3.) AFTER hearing both sides and on perusal of the record, I find that the show cause notice is issued under Section 73 of the Act for non -filing of the return under Section 70 of the Act. Therefore, the case is prima -facie covered by the decision of the Tribunal and upheld by the Hon'ble Supreme Court. Accordingly, the pre -deposit of tax and penalty is waived till the disposal of the appeal. The stay application is allowed.