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TMI Blog2016 (2) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... Judgment. The order passed without giving reasons cannot be sustained. - Matter restored before the tribunal. - C.M.A. No. 2850 of 2015, M.P. No.1 of 2015 - - - Dated:- 22-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr.K.V.Subramanian Asso For the Respondent : Mr. V. Sundareswaran JUDGMENT ( Judgment of the Court was delivered by S.Vimala, J. ) The Appeal has been filed by the Assessee, challenging the final order No.41233/2015, dated 21.09.2015, passed in Appeal No.ST/104/2005 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. Brief facts: 2. A sum of ₹ 9,33,280/- was demanded from the Assessee, through a show cause notice, in respect of goods transport se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the Assessee would also submit that there are other legal issues, with regard to the liability of the Assessee to pay service tax for the period from 16.11.1997 to 01.06.1998, in view of the following facts and circumstances: (a) Service Tax on Goods Transport Operator Service was introduced with effect from 16.11.1997 vide Notification dated 41/97-ST dated 05.11.97. This service has been exempted with effect from 02.06.1998. During the intervening period, i.e. from 16.11.1997 to 01.06.1998, the user of the service has been made liable to discharge the service tax liability. As the Hon'ble Supreme Court struck down those provisions, the Government effected retrospective amendment relevant provisions of the Act. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that sufficient opportunity of hearing ought to have been given to the appellant/assessee and it has not been given. Therefore, the order passed by the CESTAT, dated 21.09.2015, is liable to be set aside and it is set aside accordingly. 6. The learned counsel appearing for the Assessee assured before this Court that he would appear for the personal hearing before the CESTAT, on 15.02.2016. The Respondent is directed to give personal hearing either to the Assessee or to its counsel on 15.02.2016, or any other date to which the Respondent may choose to adjourn the case. The CESTAT is directed to hear the matter on merits and to pass orders in accordance with law, as expeditiously as possible. 7. In the result, this Civil Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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