TMI Blog2004 (11) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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 show cause notice dated 6-12-2001. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs 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 record. 3. On a perusal of the Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 have been (i) taken or done at any time during the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 amendments made to Section 65 by Parliament under Section 116 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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