2009 (1) TMI 419 - AT - Service Tax

Goods Transport operator services- Extended period- Time bar- Whether the revenue may issue show cause notice dated 11.7.2002 under section 73 of the Finance Act for demanding duty not paid during the period 16.11.1997 to 01.1998 in respect of goods transport operator services? In the light of the decision of Pratik Marbles (P.) Ltd. v. CCE 2008 12 STT 342 (New Delhi - CESTAT) held that allow the appeal.

Summary

The Appellate Tribunal CESTAT, New Delhi, consisting of M. Veeraiyan, Technical Member, and P.K. Das, Judicial Member, heard the case involving the issuance of a show-cause notice by the revenue under section 73 of the Finance Act, 1994 for demanding unpaid duty in relation to Goods Transport Operator Service. The Commissioner reviewed the proceedings and disposed of 97 cases, with the Tribunal ruling in favor of the appellants in a similar case involving Pratik Marbles (P.) Ltd. The Tribunal concluded that a notice under section 73 was not applicable for recovering unpaid taxes during the specified period. Consequently, the present appeal was allowed in line with the precedent set by the Tribunal decision in the Pratik Marbles (P.) Ltd. case. This judgment highlights the importance of following established legal decisions in similar disputes.