2015 (6) TMI 83

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..... ervice tax. Therefore, the respondent was liable to pay service tax. The adjudicating authority issued show cause notice dated 12.04.2001 under Section 73 demanding service tax for the period March 1998 to May, 1998 and confirmed the demand. The Commissioner (Appeals) set aside the adjudication order by relying the Hon'ble Supreme Court decision in the case of CCE, Meerut-II Vs. L.H. Sugar Factories Ltd.  2005 (187) ELT 5 (SC). Hence the Revenue appeal. 3. Ld. AR on behalf of the Revenue reiterated the grounds of appeal and relied upon the Hon'ble Madras High Court s order dated 31.10.2013 in the case of CCE, Pondicherry Vs. CESTAT, Chennai and M/s. Pondicherry Paper Ltd. and also Agauta Sugar & Chemicals Vs. CCE, Noida  2010 (19 .....

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..... s Ltd., and Civil Appeal No. 7144/2005 filed by the Commissioner of Central Excise in the case of Sundaram Fastners. We find that the lower appellate authority has relied on the Hon'ble Apex Court judgment in the case of L.H. Sugar Factories Ltd., which is still in force. However, we find that the Hon'ble Supreme Court had dismissed both the appeals in the case of Civil appeal No.1144/2005 order dated 18.08.08, in the case of Gujarat Carbon & Industries Ltd. The relevant portion of the said decision is reproduced as under:- "It is to be noted that in an identical case in Commissioner of Central Excise, Meerut-II v. L.H. Sugar Factories Ltd. and Ors. - (2005 (13) SCC 245), this Court agreed with similar conclusions of the Tribunal. In the s .....

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..... aken under the general provisions of Section 70 of the Finance Act, 1994. Thus, the First Appellate Authority confirmed the demand. Aggrieved by the same, the assessee went on appeal before the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal followed the decision of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in the case of L.H. Sugar Factories Limited & Os. v. CCE, Meerut-II - 2004 (61) RLT 142 = 2006 (3) S.T.R. 230 (Tribunal) = 2004 (165) E.L.T. 161 (Tribunal) wherein the Bench had elaborately dealt with the effect of introduction of Section 71A in the Finance Act, 2003 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. Su .....

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