CCE Vs. SRI AKKAMMAL STEELS (P) LTD. AND

JUDGEMENT

(1.) THE captioned appeals have been filed by the Revenue. In the impugned orders, the Commissioner (Appeals) vacated the demand of service tax for the Goods Transport Operators Service availed by the appellants during the period 16.11.97 to 1.6.98. In the order impugned in appeal No. S/137/05, the Commissioner (Appeals) also vacated the penalties imposed by the original authority.

(2.) THE original authority had demanded service tax for the GTO service availed by the appellants during the material period following a demand invoking Section 73(a) of the Finance Act, 1994 as amended. Disposing of the appeals filed before him, the lower appellate authority found that the issue involved had been settled against the Revenue by the Tribunal vide its decision in L.H. Sugar Factories Ltd. v. CCE Meerut -II . The said order was affirmed by the apex court.

(3.) LD .SDR fairly concedes that the issue had been decided against the Revenue. However, in two similar cases, the department had filed civil appeals in the Supreme Court against the adverse orders of the Tribunal. He submits that the issue has not reached finality. The appellants in appeal No. S/137/2005 are not represented at the hearing. Heard Shri S. Kandasamy, Consultant for appellants in appeal No. S/138/2005.