COMMISSIONER OF C. EX. Vs. CESTAT

JUDGEMENT

(1.) These appeals have been filed by the Revenue, challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). The question which falls for consideration in all these appeals are whether the show cause notices, issued on the private respondent in each of these appeals under Section 73(1A) of the Finance Act, 1994 (hereinafter referred to as the 'Act'), as amended with effect from 10-9-2004, and the consequential demands issued by the jurisdictional Commissioner, are valid.

(2.) The private respondent in all these appeals are persons who have availed the services of the Goods Carriage Operators and who have not filed returns or paid Service Tax. The Assessing Authority adjudicated the show cause notices and confirmed the proposal made therein. Aggrieved by such demands, the respondents preferred appeals to the Commissioner (Appeals). The First Appellate Authority allowed the appeals by placing reliance on the decision of the Customs, Excise & Service Tax Appellate Tribunal in the case of Commissioner of Central Excise, Meerut-II v. L.H. Sugar Factories Ltd., 2004 165 ELT 161, as confirmed by the Hon'ble Apex Court in the case of Commissioner of Central Excise, Meerut-II v. L.H. Sugar Factories Ltd., 2005 187 ELT 5. The order passed by the First Appellate Authority was confirmed by the Tribunal and aggrieved by the same, the Revenue is before us by way of these appeals, which have been admitted on the following substantial questions of law:

(3.) The legal issue which requires to be considered in all these appeals are with regard to the effect of Sections 68, 71A and 73 of the Finance Act, 1994, as amended with effect from 10-9-2004 and Rule 6 and Rule 7A of the Service Tax Rules and their applicability. The further question would be regarding the applicability of the decision of the Tribunal in the case of L.H. Sugar Factories Ltd., as confirmed by the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Meerut-II v. L.H. Sugar Factories Ltd., 2005 187 ELT 5. The other question which also requires to be considered is with regard to the effect of the decision of the Hon'ble Supreme Court in the case of Gujarat Ambuja Cements Ltd. v. Union of India, 2005 182 ELT 33.