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TMI Blog2015 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 40555 / 2015 - Dated:- 13-5-2015 - Hon ble Shri R. Periasami, Technical Member And Hon ble Shri P. K. Choudhary, Judicial Member,JJ. For the Applicant : Shri L. Paneer Selvam, Adv. For the Respondent : Shri J. Shankararaman, DC (AR) ORDER Per: R. Periasami Revenue filed this appeal against the Order-in-Appeal dated 16.09.2005. 2. The short issue involved in this case is that consequent on the enactment of Finance Act, 2000 and the Finance Bill, 2003, the service tax payment on GTO was brought under reverse charge mechanism where the recipient shall pay service tax. Therefore, the respondent was liable to pay service tax. The adjudicating authority issued show cause notice dated 12.04.2001 under Section 73 deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of both Gujart Carbon Industries Ltd. and Thiru Arooran Sugars Ltd. 5. We have carefully considered the submissions of both the sides. On perusal of the records we find that the lower appellate authority allowed the appeal by relying the Hon ble Supreme Court decision in the case of L.H. Sugar Factories Ltd. The Revenue s main ground is that on similar appeals the Hon ble Supreme Court has admitted the revenue appeals on identical issue in Civil appeal No. 1618/2005 filed by the Commissioner of Central Excise, Vadodara in the case of Gujarat Carbon Industries Ltd., and Civil Appeal No. 7144/2005 filed by the Commissioner of Central Excise in the case of Sundaram Fastners. We find that the lower appellate authority has relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t decision. The relevant portion of the said decision is reproduced as under:- 4. As far as the present case is concerned, show cause notice under Section 73 of the Act was issued on 19-10-2001. This was issued on the strength of validation provision on the levy of Service Tax on the recipient of goods transport operator service. The first Appellate Authority viewed that having regard to Section 71A under the Finance Act, 2003 with retrospective effect requiring the assessee like the respondent herein to file return, cases falling under Section 71A of the Act was also to be taken under the general provisions of Section 70 of the Finance Act, 1994. Thus, the First Appellate Authority confirmed the demand. Aggrieved by the same, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 71A made specific provision on the filing of the return by the recipient of the services and effect of it was considered vis-a-vis in Sections 70 and 73, we have no hesitation in rejecting the Revenue s contention. In view of the above, Revenue s reliance on the Hon ble High Court of Madras order dated 31.10.2013, in the case of CCE, Pondicherry Vs. CESTAT, Chennai and M/s. Pondicherry Paper Ltd., is not applicable. Further, the Hon ble High Court Madras in the above referred order has allowed in favour of the appellants. By respectfully following the Hon ble Apex Court s decision and Hon ble Gujarat High Court order, we do not find any infirmity in the order passed by the lower appellate authority. Accordingly, Revenue appeal is dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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