COMMISSIONER OF CENTRAL EXCISE Vs. VIKRAM CEMENT

JUDGEMENT

(1.) REVENUE filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) BRIEF facts of the case are that a show cause notice was issued on 10 -8 -1998 directing the appellants to file the necessary declarations under the service tax. The proceedings initiated under this notice was dropped in view of the decisions of the Hon'ble Supreme Court in the case of Laghu Udyog Bharati v. Union of India . Thereafter, a fresh show cause notice was issued on 25 -7 -2000 in pursuance to amendment made in the Finance Act, 2000. By this amendment, the definition of assessee was amended to the effect that "every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage" and by Section 107 of the Finance Act, 2003 the amendment was made with effective from 16 -7 -97.

(3.) THE adjudicating authority confirmed the demand in respect of the service tax. The appeal filed by the appellants, the Commissioner (Appeals) set aside the order after taking into consideration the amendment made under Finance Act, 2003. The Commissioner (Appeals) held in view of the provisions of Finance Act, 2003. Sections 68 and 70 have been amended retrospectively to re -validation the service tax from the service provided in the case of service provided by the goods transport operator. The Commissioner (Appeals) disposed of the appeal by holding that respondent has to file returns under Section 71A of the Finance Act, 2003. In pursuance to the amendment, a fresh show cause notice dated 19 -5 -2004 was issued in view of the provisions of Section 71A of the Finance Act, demanding service tax for the same period.