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TMI Blog2018 (8) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... AT ALLAHABAD] wherein after taking into consideration the entire facts, benefit was extended to the assessee even though no show cause notice was issued and service tax was deposited by the assessee under the instruction of the Revenue. Appellant cannot be penalized for obeying the instructions of visiting staff - the authorities below is directed to process the assessee’s claim for refund of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay Service Tax on 27.03.2002. 2. The appellants subsequently claimed the refund of the same on 18.06.2002, on the ground that the issue stands decided in their favour by the Hon ble Supreme Court s decision in the case of M/s Laghu Udyog Bharati Vs Union of India reported at 1999 (112) ELT 365 (SC) and the subsequent retrospective amendment made to the legal provisions would not require t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the receivers of service Goods Transport Operators under section 73 of the Finance Act, 1994 are not maintainable, the contention of the appellants has force. Hence, the notices to show cause and impugned orders issued to all the appellants except M/s Oswal Overseas, Jindal Vegetable Products (vegetable product and refinery division both) are set aside and consequential relief is allowed, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue was subject matter of Tribunal s decision in the case of M/s Seksaria Biswan Sugar Factory Ltd. Vs Commissioner of Central Excise, Lucknow, Final Order No.70070/2015 dated 01.10.2015 wherein after taking into consideration the entire facts, benefit was extended to the assessee even though no show cause notice was issued and service tax was deposited by the assessee under the instruction of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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