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TMI Blog2018 (2) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... cast on the appellant’s u/s 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. Therefore, the show cause notices issued u/s 73 are not maintainable - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... (112) E.L.T. 365 (S.C.)], which quashed that provision of Service Tax Rules, 1994 which made recipients of GTO service (who had received such service during the above period) liable to pay service tax for the said period. The relevant provisions of the Finance Act, 1994 were amended by the Finance Act, 2000 with effect from 16-11-1997 to 1-6-1998. The Finance Act, 2000 came into force on 12-5-2000. These provisions were considered by the lower appellate authorities and it was held that the respondents were not liable to pay service tax on the GTO service received by them during 16-11-1997 to 1-6-1998 as the demand of tax was raised beyond the time limit prescribed under Section 73 of the Finance Act, 1994 as amended. The ld. appellate Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (supra) and Sundaram Fastners Ltd. (supra). The mere admission of Civil Appeals by the apex Court would not operate as stay against the decision taken by the Tribunal. At present, the decision in L.H. Sugar Factories case is holding the field and there tore the impugned orders passed by the appellate Commissioners in terms of the said decision can only be sustained. 4. In the result, the impugned orders are sustained and all these appeals are dismissed." 4. We further note that the Hon'ble Supreme Court in the case of CCE, Vadodara-I Vs. Gujarat Carbon & Industries Ltd. [2008(12) STR 3 (SC)] has followed its own the decision in the case of LH Sugar Factories Ltd.. 5. By following the above decisions, we set aside the impugned order an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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