9911796707
TMI Blog2007 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... Che.), assessee is not liable to any tax – demand, interest & penalty not sustainable - 183 &191 of2006 - 897&898 of 2007 - Dated:- 23-7-2007 - P.G.CHACKO, Member (Judicial) [ORDER] 1. The appellants in these appeals had received Goods Transport Operators Service (GTO service, for short) during the period 16.11.97 to 2.6.98 but had not filed service tax returns or paid tax. Show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as, it has been settled against the Revenue in a plethora of cases. It is submitted that the ground raised by the reviewing authority in the present cases for demanding service tax from the appellants and imposing penalties on them was rejected by this Bench. In Final Order No.1199-1237/06 dt. 1.12.2006 passed in a batch of appeals. Ld. consultant has also referred to Final Order No.397/2007 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision relating to GTO service is equally applicable to the present case relating to C F service inasmuch as, in the case of L.H. Sugar Factories Ltd. Vs CCE Meerut, 2004 (165) ELT 191/[194-2006] STT 509 (New Delhi-CESTAT) affirmed by the apex court in CCE Vs L.H. Sugar Factories Ltd. 2005 (187) ELT 5/2 STT 282 , which was followed in final order dt.1.12.2006 ibid, the question whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the apex court. In these appeals, the appellants proceed to discuss the provisions of Sections 70, 71, 71A 73 of the Finance Act, 1994. It is contended that "both the service provider filing return under Section 70 and the service recipient filing return under Section 71A are to converge necessarily at Section 71 for the purpose of verification". It is contended that the service recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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