2004 (3) TMI 6

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..... he Commissioner of Central Excise, Vadodara, directing payment of service tax on the gross amount of transport charges paid by the appellants to goods transport operators, including insurance charges for transport of goods during the period 16-11-1997 to 1-6-1998, directing payment of interest for delayed payment of the Service tax and directing filing of tax returns for the quarters ending Decemb .....

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..... case of Markfed Oil Allied Industries v. CCE, Chandigarh, 2002 (146) E.L.T. 466 (T) = 2002 (53) RLT 276 wherein demand of Service tax with interest was set aside on the ground that notice was not issued under Section 73 of the Finance Act, 1994, but under Section 77 for imposition of penalty on account of failure to file returns. In the present case, notice has been issued in terms of Secti .....

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