2005 (3) TMI 834

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..... f Central Excise (Appeals), Tirunelveli. In the impugned order, the Commissioner (Appeals) relying on the decision of the Hon'ble Tribunal in the case of L.H. Sugar Factories Ltd. and Ors. v. CCE, Meerut 2004 (165) E.L.T. 142 (Tri-Del.) allowed the appeal of the respondent against the original authorities demand of service tax amounting to Rs. 76,795/- in respect of the service tax on Goods Tr .....

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..... Factories Ltd. and Ors. v. CCE, Meerut has held that even though the receivers of the service of Goods Transport Operators are deemed to be liable to pay tax under Section 68 of the Finance Act, 1994 (as amended) as the liability to file returns is cast on them only under Section 71A and not under Section 70 they are not covered under Section 73. Liability under Section 73 covers cases of assessee .....

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