2003 (8) TMI 4

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..... - 19-8-2003 - [Order]. - Vide the impugned Order, the Commissioner (Appeals) has confirmed the demand of Service Tax along with interest against the respondents, which stands duly paid by them. However, he has set aside the personal penalty imposed upon the appellants by observing that the Explanation to Section 117 of the Finance Act, 2000, vide which the levy of Service Tax for the Clearin .....

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..... Revenue and Shri G.K. Mundhra, learned Consultant for the respondent Company, I find that the Tribunal in the case of M/s. Anil Chemicals and Industries Ltd. v. Commissioner of Central Excise, Raipur reported in 2002 (146) E.L.T. 147 (T) = 2002 (51) RLT 1037, has held that in view of the retrospective amendment in the Finance Act, 2000, the demand of Service Tax is sustainable against the a .....

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