Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 244 - CESTAT AHMEDABADGoods transport operator services - period 16.07.97 to 02.06.98 as per the retrospective amendment to the Finance Act, 1994 - Held that:- FAA held in favour of the assessee by relying upon the judgment in the case of Welspun Gujarat Stahl Rohren Ltd. (2010 (3) TMI 583 - GUJARAT HIGH COURT) and also in the case of Eimco Elecon Ltd. (2010 (7) TMI 477 - GUJARAT HIGH COURT). As in the appellant's own case, Division Bench of the Tribunal, Delhi has held in their favour holding that a show cause notice issued prior to retrospective amendment can be adjudicated while any show cause notice issued after amendment is hit by the limitation - same issue in the assessee's own case is decided in their favour by the Division Bench of the Tribunal, the impugned order passed by the first appellate authority is correct, legal and does not suffer any infirmity. The appeal filed by the Revenue is devoid of merits and hence is rejected.
|