2008 (7) TMI 149

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..... he Act. Such persons were not covered under the net of Section 73 – in the instant case Commissioner has passed the impugned order contrary to above decision of SC – moreover, commission is not justified in invoking larger period – impugned order is set aside – appeal is allowed - S/115/2006 - 724/2008 - Dated:- 21-7-2008 - Shri P. Karthikeyan, Member (T) Shri K. Mani, Consultant, for the A .....

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..... to pay the service tax proposed to be recovered in the SCN. Before the commissioner, the appellants had submitted that the SCN had invoked Section 73 of the Finance Act, 1994. In the judgment of the apex court in the case of CCE, Meerut v. LH Sugar Factories Ltd. - 2006 (3) S.T.R.715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.) their lordships had held that persons who availed "Goods Transport Operato .....

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..... Service' in the subject case rested on them. Accordingly, he passed the impugned order. 2. Ld. Consultant for the appellants submits that the show-cause notice issued by the original authority did not propose to invoke larger period provided under Section 73 of the Act and that the revisional order could not resort to a provision not invoked in the show-cause notice. The impugned order was co .....

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