TMI Blog2015 (10) TMI 2091X X X X Extracts X X X X X X X X Extracts X X X X ..... l is allowed – Decision made in the case of Commissioner of Central Excise, Vadodara Vs Eimco Elecon Ltd [2010 (7) TMI 477 - GUJARAT HIGH COURT] followed – Decided in favour of the Appellant. - Appeal No.ST/132/2008 - Order No. A/11323/2015 - Dated:- 14-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Anand Mishra, Advocate Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice dt.11.11.2004 was issued, demanding Service Tax for the period from 16.07.1997 to 02.06.1998 of Goods Transport Operator service as per the amendment of the Finance Act, 2003. The Tribunal set aside the demand, which was upheld by Hon'ble High Court. The relevant portion of the said decision is reproduced below:- 3. It is not in dispute that till Finance Act, 2003 intr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 came to be substituted w.e.f. 10-9-2004 provisions of the said section could not be made applicable despite retrospective amendment in Sections 68 and 71A of the Finance Act, 1994. In these circumstances, admittedly, the assessee could not be faulted with for not having filed a return after getting himself registered. More particularly, when one considers the language employed in the Proviso bel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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