STANDARD FIREWORKS INDUSTRIES Vs. CCE

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 at this stage. Accordingly, after dispensing with predeposit, I take up the appeal.

(2.) THE appellants had received Goods Transport Operator's service during the period 16.11.1997 - 1.6.1998 but had not paid any service tax thereon under the Finance Act, 1994. They had not filed any service tax return either. The department issued a show -cause notice on 27.12.2000 for recovery of service tax of Rs. 1,26,663/ - with interest, under Section 73 r/w Section 71A of the Finance Act for the above period. The original authority dropped the proceedings. The Commissioner in his revisional jurisdictional set aside the order of the original authority and demanded the above service tax from the assessee. Hence the present appeal of the assessee.

(3.) AS rightly submitted by learned consultant for the assessee, the issue is already covered in their favour by the apex court's decision in Commissioner of Central Excise, Meerut p - L.H. Sugar Factories Ltd. 2006 (3) STR 715 (SC) and a line of decisions of the Tribunal, one of which rendered by the South Zonal Bench is in the case of