PRATIK MARBLES (P) LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides and perused the record.

(2.) THE issue that arises for consideration in these appeals is whether the revenue could issue show -cause notice under Section 73 of the Finance Act, 1994 for the recovery of Service Tax not paid during the period 16.11.97 to 1.6.98 in respect of goods transport service.

(3.) THE contention of the ld. Counsel for the appellants is that this issue had directly arisen before this Tribunal in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central Excise, Meerut and the Tribunal held that such recovery is not permissible even in terms of the amendments to Section 73 under Finance Act 2003. It is also being pointed out that this decision was taken up by the Revenue in appeal before the Hon'ble Supreme Court and the Supreme Court was pleased to dismiss the appeal. The contention of the ld. Counsel is that the issue is no more open in view of the judgment of the Hon'ble Supreme Court.