TMI Blog2013 (7) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay Tax – Held that:- Section 73 does not cover the classes of persons coming under Section 71-A - the show cause notices issued under Section 73 was not maintainable – as decided by the supreme court in CCE v. L.H. SUGAR FACTORIES LIMITED(2005 (7) TMI 106)- appeal dismissed. - C. M. A. No. 1451 of 2005 - - - Dated:- 20-6-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough Section 71A of the Finance Act, 2003, is the Tribunal correct in applying the ratio of M/s. L.H.Sugar Factories Limited V. Commissioner of Central Excise, Meerut II reported in 2004 (165) ELT 161 (Tri Del) to the instant case by holding that liability under Section 73 of the Finance Act, 2003 does not cover the case of the assessees on whom liability is cast under Section 71A of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IES LIMITED, the Apex Court once again reiterated the decision of the Apex Court reported in (2005) 13 SCC 245 CCE v. L.H. SUGAR FACTORIES LIMITED. 4. As far as the present case is concerned, show cause notice under Section 73 of the Act was issued on 19.10.2001. This was issued on the strength of validation provision on the levy of service tax on the recipient of goods transport operator servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 and also Section 73, as amended by Finance Act, 2003 and allowed the appeal. Thus when the above decision of the Tribunal in L.H. SUGAR FACTORIES LIMITED was confirmed by the Apex Court, in the decision reported in (2005) 13 SCC 245 CCE v. L.H. SUGAR FACTORIES LIMITED, and in the subsequent decision reported in 2008 (12) STR 3 COMMISSIONER OF CENTRAL EXCISE, VADODARA I v. GUJARAT CARBON INDUS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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