2015 (9) TMI 582 - SCH - Service Tax

Demand of service tax - Effect of retrospective validation of service tax on GTA services for the period prior to 1-6-1998 - issuance of SCN u/s 73 - Supreme Court dismissed the appeal filed by the Revenue against the decision of Tribunal 2004 (8) TMI 7 - CESTAT (NEW DELHI) since the issue raised in these appeals is squarely covered by the judgment of this Court in Commissioner of Central Excise, Meerut-II v. M/s. L.H. Sugar Factories Limited and Others 2005 (7) TMI 106 - SUPREME COURT OF INDIA and subsequent judgment of this Court in the case of Commissioner of Central Excise, Vadodara-I v. Gujarat Carbon & Industries Limited 2008 (8) TMI 4 - SUPREME COURT .

Summary

The Supreme Court dismissed the appeals as the issue raised was covered by previous judgments in the cases of Commissioner of Central Excise v. M/s. L.H. Sugar Factories Limited and Commissioner of Central Excise v. Gujarat Carbon & Industries Limited. [2015 (9) TMI 582 - SC]