2008 (7) TMI 72

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..... .7.2008 certified on 24.7.2008 in Appeal No. ST/113/2006) Shri N.J. Kumaresh, SDR for Appellant Shri P.C. Anand, Cons. for Respondents [Order per P. Karthikeyan, Member (Technical)] - The appellants had availed "Goods Transport Operators' Service" during the period 16.11.1997 to 1.6.1998. They did not pay the service tax due on the services availed. Finance Act, 2003 enacted provisions requirin .....

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..... pugned order, the Commissioner (Appeals) vacated the demand of service tax and the penalties, imposed following the ratio of the apex Court's decision in. Commissioner of Central Excise Vs. L.H. Sugar Factories Ltd. & Ors., 2005 (70) RLT 133 (SC) = 2005-TIOL-105-SC-ST. The Revenue has filed this appeal against the order of the Commissioner (Appeals). 2. The main ground taken by the Revenue is the .....

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..... in, six months from14.5.2003. On their failure, the respondents were liable to be penalized. In view of the provisions enacted in the Finance Act, 2003, the order of the original authority was in accordance with law and deserves to be sustained. 3. The learned consultant for the respondents submits that there was uncertainty about the liability of the assessees who had availed 'GTO service' and t .....

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