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TMI Blog2006 (12) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as the substantive issue is already covered by a decision of the honourable Supreme Court. Accordingly, after dispensing with pre-deposit, I take up the appeal. The appellants had received services of goods transport operators (GTO) from November 16, 1997 to June 1, 1998, but had not paid tax thereon. The department issued a show cause notice on April 18, 2002 demanding tax and proposing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-II against the abovesaid Tribunal's judgment in the case of M/s. L.H. Sugar Factories Ltd., the honourable Supreme Court had also chosen to admit the Civil Appeal No. 1618 of 2005 filed by the Commissioner of Central Excise, Vadodara I in the case of M/s. Gujarath Carbon Industries and the Civil Appeal No. 7144 of 2005 preferred by the Commissioner of Central Excise, Chennai III in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arliament, by Finance Act, 2000, which came into force on May 12, 2000, amended the relevant provisions of the Finance Act, 1994 making GTO service recipients liable to pay tax with effect from November 16, 1997 to June 1, 1998. Later on, section 71A was inserted in the Finance Act, 1994 through an amendment brought under the Finance Act, 2003. After considering all these amendments, the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and this was after the decision was rendered by the court in the case of L.H. Sugar Factories [2004] 165 ELT 161 (Tri-Del). But there was no stay of operation of any of the said decisions of the Tribunal. Hence, the legal position on the issue, as on the date on which notice of revision was issued by the Commissioner, was the one settled by the apex court in L H. Sugar Factories [2006] 4 VST 91; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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