2004 (10) TMI 13

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..... r of Central Excise Vadodara. The Commissioner in the impugned order reviewed the order of the lower authority under the review powers conferred on him under Section 84 of the Finance Act, 1994. The issue involved is liability of the service receiver who received goods transport services to pay service tax in view of the retrospective amendment carried out in the Finance Act, 2000 under Section 11 .....

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..... n collected from the service receivers even after the provisions contained under Section 117 of Finance Act, 2000 have come into being is covered under the Tribunal's decision in the case of L.H. Sugar Factories Ltd. v. Commissioner of Central Excise, Meerut-II [2004 (165) E.L.T. 161 (Tri. - Del.)]. The Tribunal held that even after the amendment giving retrospective effect to the provisions of Se .....

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