TMI Blog2003 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... together and disposed off by this common order. 2. The brief facts of the case are that Service Tax was imposed on the services provided by Goods Transport Operators in relation to carriage of goods. Earlier, Service Tax was required to be paid by a person availing of such services and show cause notices were issued requiring the appellants to pay service tax for Goods Transport Operator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Commissioner of Central Excise directed issue of notices for revision of the orders of the lower authorities in view of the retrospective amendment of the Service Tax Rules by Section 117 of the Finance Act, 2000. In the orders in challenge in the present batch of appeals, the Commissioner has held that in view of the retrospective validation to Service Tax Rules, all four appellants were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier decision in Markfed Oil Allied Industries v. CCE, Chandigarh [2002 (146) E.L.T. 466 (Tribunal) = 2002 (53) RLT 276], wherein the Commissioner's order for payment of service tax with interest was set aside on the ground that the show cause notice was not issued under Section 73 of the Finance Act, but it was issued only under Section 77 for imposition of penalty on account of failure to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court has held that the issue of show cause notice in a particular form is a mandatory requirement and that the notice must also indicate the amount demanded and call upon the assessee to show cause. 5. Following the ratio of the above decision, I set aside the demand of service tax raised in the impugned orders-in-revision and allow the appeals. _______ - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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