2008 (10) TMI 128

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..... dly invoked to demand service tax on GTO service rendered during the material period - decision of the Tribunal upheld by SC in L. H. Sugar Factories Ltd - appeal filed by the revenue against Commissioner’s order is dismissed - S/254 of 2006 - 1167 of 2008 - Dated:- 16-10-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER Smt. R. Bhagyadevi for the Appellant. Anand Sashidaran for the Respondent. .....

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..... eriod was not validly raised. 2. The ld. counsel appearing for the respondents submits a copy of the judgment of the Apex Court in CCE v. Gujarat Carbon Industries Ltd. [2008] 16 STT 108. Disposing of an appeal filed by the revenue as without merits, the Apex Court had observed as follows:- "8. It is to be noted that in an identical case in CCE v. L H. Sugar Factories Ltd. [2005] 2 .....

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