PSL LTD. Vs. CCE DAMAN

JUDGEMENT

(1.) HEARD both sides. The appellants filed this appeal against the impugned order passed by Commissioner (Appeals).

(2.) THE brief facts of the case are that the demand of Service Tax is raised against the appellant as recipient of Goods Transport Agency services for the period 16.11.1997 to 02.06.1998, by issuing a show cause notice dt. 31.07.2007. The adjudicating authority confirmed the demand and imposed the penalties. The appeal filed by the appellant was dismissed.

(3.) THE contention of the appellant is that the Hon'ble High Courts in the above decisions held that if a notice was issued for recovery of Service Tax after the retrospective amendment, the same is not sustainable. In the present case, there was no demand raised in the earlier provisions of Service Tax which was held to be ultra vires by Hon'ble Supreme Court. The show cause notice was issued in the year 2007 after the retrospective amendment. Hence, in view of the above decisions, the demand is not sustainable.