SREEVATSA TUBES PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THE challenge in this appeal is against a demand of Service tax on 'Goods Transport' service received by the appellants during the period 16.11.1997 to 1.6.1998. This tax was demanded in a show -cause notice issued by the Department on 20.12.2001. The original authority confirmed this demand and the first appellate authority sustained the same.

(2.) AFTER examining the records and hearing both sides, I find that the issue stands squarely covered in favour of the appellants by a line of decisions of this Bench, one of which cited by the Chartered Accountant is Commissioner of Central Excise, Chennai v. EID Parry Confectionery Ltd. . The ratio of the cited decision is contained in paragraphs 5 and 6 of the order, which is extracted below: