RAJASHREE CEMENT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE captioned appeals have been filed by M/s. Rajashree Cements, Gulbarga District. In Appeal No. S/72/05, the order impugned confirmed demand of service tax to the tune of Rs. 32,259/ - due towards clearing and forwarding agents service availed by the appellants in July and August 1999. In Appeal No. S/76/05, the order impugned affirmed rejection of refund claim of service tax of Rs. 4,89,537/ - paid by the appellants towards the same service availed during 17.10.98 to 30.6.99.

(2.) THE main ground taken in the appeal is that the Hon'ble Apex Court vide its judgment in the case of Laghu Udhyog Bharati v. UOI had held that only the service provider was liable to pay the tax and not the service taker. The appellants argued that the ruling of the apex Court governed the levy even beyond 16.10.98 including the material period in both the appeals. It is further argued that Finance Act, 2000 revalidated the provisions quashed as ulta vires by the apex Court only for the period 16.7.97 to 16.10.1998. It is their contention that the service taker of C&F Agents service was not liable to discharge service tax for the period 16.7.1997 to 31.8.1999 (material period).

(3.) I have heard ld. JDR who reiterated the reasoning of the Commissioner (Appeals). The appellants are not represented nor is there any request for adjournment on record. Therefore I proceed to dispose of the appeals.