2006 (4) TMI 116

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..... ices with the net of Service Tax retrospectively, the demands have been raised - In view of judgment in L.H. Sugar Factories Ltd, demands are not sustainable as it has been held that the SCN should have been issued prior to the amendment by the Finance Act - ST/7 of 2006 - 806 of 2006 - Dated:- 17-4-2006 - DR. S.L. PEERAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER Kumareshan for .....

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..... (165) ELT 161/[2007] 8 STT 295 (Delhi-CESTAT), wherein it has been held that if where show-cause notice has not been issued prior to the amendment of the Finance Act, then in such circumstance, the demands are unsustainable. The Tribunal has followed the Apex Court judgment in the case of Laghu Udyog Bharati v. Union of India 1999(112) ELT 365/[2006] 4 STT 322. In view of these judgments, the .....

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