JAI DRINKS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THE applicant filed this application for waiver of pre -deposit of amount of Service Tax and penalties. The demand is for the period 1997 to 1998 and show -cause notice was issued on 10.11.04 demanding the Service Tax Under Section 73 of Finance Act in respect of the Goods Transport Operator Service. The issue is settled in favour of the applicant by the Hon'ble Supreme Court in the case of CCE v. L.H. Sugar Factories Ltd. reported in 2006 (3) STR 715(SC). In view of this, the pre -deposit of amount of Service Tax and penalty is waived. The stay petition is allowed.