SWATI ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE, RAJKOT

JUDGEMENT

(1.) ALL these appeals relating to a common issue arise out a common order in appeal Nos. 596 to 610/2006/514 to 528(Raj)/Commr.(A)/RP/Raj, dated 31 -10 -2006. Therefore, they are being dealt with by a common order.

(2.) HEARD the submission of Shri P.V. Sheth, learned Advocate for the appellants at serial Nos. 1 to 5. There is an adjournment request in respect of appellants at serial Nos. 6 to 13 from Shri Mukesh Dhreve, learned Advocate. The request is not being acceded to. Heard the learned SDR for the Department.

(3.) IN all these cases, the service tax demand relates to the period 16 -11 -97 to 2 -6 -98. The demand relates to service tax for the services of Goods Transport Operator. In 1997 the service tax payable on services rendered by Goods Transport Operators were required to be paid by the recipients of services which was challenged and the matter went up to the Honble Supreme Court. Honble Supreme Court in the case of Laghu Udyog Bharti reported in 2006 (2) S.T.R. 276 (S.C) = 1999 (112) E.L.T. 365 (S.C) did not upheld the provisions relating to recovery of service tax from the recipients. Subsequently, the law was amended by Finance Act, 2003 making the recipient of the service as liable to pay service tax on services provided by Goods, Transport Operators.