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2013 (8) TMI 802 - AT - Service TaxDemand after 2004 on GTA servcies for the period before legislative measures commencing from the Finance Act 2000 - Held that:- No provision have however been brought to our notice which enables the adjudicating or an appellate authority to review the decision of this Tribunal dated 2.11.2005 whereby the respondent/assessee’s appeal against the order of adjudication dated 28.2.2003 as confirmed by the appellate order dated 3.3.2005 was reversed and the assessees immunity to service tax liability, declared. As this Tribunal decision dated 2.11.2005 (in the assessee’s case) having attained finality no adjudicating or appellate authority could ignore the order dated 2.11.2005. The appellate authority by the order impugned (by Revenue) in this appeal concluded that the finality of this Tribunal’s order dated 2.11.2005 is not liable to be ignored nor a fresh order of assessment passed contrary thereto. The conclusion by the adjudicating authority is impeccable and not liable to be interfered with. A substantially similar issue fell for consideration in Kisan Sahkari Chini Mills Vs. CST [2013 (5) TMI 57 - CESTAT, NEW DELHI], wherein following the judgment of the Gujarat High Court in CCE Vs. Eimco Elecon Ltd. [2010 (7) TMI 477 - GUJARAT HIGH COURT], it was held that the demand issued on or after 2004 or latter in respect of short levy, the assessee before us is not maintainable. - Decided in favor of assessee.
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