2007 (2) TMI 649

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..... ation for waiver of pre-deposit of tax of ₹ 6,75,545.00 and penalty. 2. The ld. Advocate on behalf of the applicant submits that a show cause notice dated 8-11-2004 was issued under Section 73 of Finance Act, 1994 proposing demand of Service Tax for the period from 16-11-1997 to 2-6-1998 in respect of Service Tax for Goods Transport Operators . He submits that the applicants are deemed t .....

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..... x paid on the basis of self-assessment is tax assessed and validly paid under liability arising under amendment Section 71A of Finance Act, 1994 as inserted by the Finance Act, 2003 requiring appellant to file such return and appellants not entitled to refund. He also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Raipur v. Shri Prakash Industries Ltd., 200 .....

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