KOTHARI PHYTOCHEMICALS Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) THE Commissioner (Appeals) in his order dated 30 -62004 set aside the Order -in -Original passed by the Assistant Commissioner of Central Excise, Dindugul demanding duty from the appellants for the period from 16 -11 -97 to 1 -6 -98 an amount of Rs. 28,566/ - being the service tax payable for the above mentioned period under Section 73 of the Finance Act, 1994. While setting aside the order, the Commissioner (Appeals) relied on the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE - 2004 (165) E.L.T. 161. However, the Commissioner (Appeals) has not granted the consequential refund on the ground that the liability to pay service tax on account of Goods Transport Operators is never extinguished.

(2.) SHRI S. Renganathan, ld. Advocate appeared on behalf of the appellants and Shri B.L. Meena, ld. SDR for Revenue.

(3.) HEARD the parties. Having set aside the order demanding service tax, the Commissioner (Appeals) is duty bound to order refund of the amount paid by the appellants. Hence the appeal is allowed.