INANI MARBLES AND INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) COMMON issue is involved in these appeals and, therefore, all are taken up together for disposal.

(2.) THE issue involved in these appeals is as to whether the Revenue can issue show cause notice under Section 73 of the Finance Act, 1994 for the recovery of the service tax not paid during the period 16.11.97 to 1.6.98 in respect of the goods transport service. Heard both sides and perused the records.

(3.) IT reveals that the Commissioner passed the impugned order following the observation of earlier Revision Order No. 54 -150/JP -II/2005/ST dated 26.10.2005 passed by the Commissioner of Central Excise. Ld. Advocate submits that the appeals filed by the assesses against the Revision Order dated 26.10.2005 were allowed with consequential relief by the Tribunal's Final Order No. 126 -221/07 -ST dated 18.10.2007. The relevant portion of the said decision is reproduced below: