2004 (7) TMI 3

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.S. Sekhon, Member (T)]. - After hearing both sides, and considering that the issue in this case is Service Tax levy on the appellant, who is the manufacturer of electrical motors, and who had entered into an agreement for sale and distribution of the electrical motors, so manufactured and cleared on payment of duty, with another company mainly M/s. Remi Sales and Engineering Ltd. This agreeme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause notice, by invoking Section 73 of the Finance Act, 1994, for service tax not paid by users of transport services was not maintainable and provisions of Section 73 ibid both as it stood on the date of issue of Show Cause Notice and also after its amendment (with retrospective effect) by Finance Act, 2003 will not cover users availing services. On considering, that Section 71A has not been re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing these decisions in law, we would set aside the present orders of determination and recovery of the service tax and remit the matter back to the original authority to redetermine the issue, after the machinery clauses are introduced.  4. While predetermining the quantum of service tax, the plea of the appellants herein, whether they were liable for the levy of this duty under the S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X