ORIENT LITHO PRESS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, I take up the appeal.

(2.) THE appellants had received Goods Transport Operator's service (GTO service, for short) during the period 16.11.1997 to 01.06.1998 but had not paid any service tax thereon under the Finance Act, 1994. The department issued a show -cause notice dated 14.02.2001 for recovery of service tax. The demand was contested on merits as well as on limitation.

(3.) AFTER hearing both sides and considering their submissions, I note that the revisional authority has not accepted the Hon'ble Supreme Court's decision in