9911796707
TMI Blog2004 (11) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... These appeals are against demands of Service Tax on "goods transport service" received by the appellants during the period 16-11-1997 to 1-6-1998. In the case of M/s. Futura Fibres (Appellants in Appeal No. S/25/2004), the demand of tax was raised in a show cause notice dated 4-1-2002, while in the case of M/s. Futura Polymers (Appellants in Appeal No. S/28/2004), similar demand was raised in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994. The DR has reiterated the findings in the impugned order. Ld. Counsel has pointed out that an issue similar to the issue arising in these appeals was decided by this bench against the Revenue as per CCE, Chennai v. EID Parry (India) Ltd. Final Order Nos. 930 & 931/2004, dated 20-10-2004 [2004 (117) ECR 670 (T) = 2005 (179) E.L.T. 447 (T)]. A copy of this final order has been placed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court's ruling, Parliament amended Section 65 ibid in relation to the limited period 16-7-1997 to 16-10-1998 under Section 116 of the Finance Act, 2000, whereby recipients of 'Goods Transport' service and 'Clearing and Forwarding' service were defined as "assessees". Further, for the aforesaid limited period, Parliament declared that "any action taken or anything done or purported to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that Service Tax could not be received from the aforementioned service received for the period covered by the amendment where no action was initiated against them for such recovery during such period. 6. In the instant case, the demands of Service Tax were raised beyond 12-5-2000 in show cause notices dated 13-5-2002 and 14-2-2003. such demands are not affected by the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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