TMI Blog2007 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... No. S/216/2006 - Final Order No 837/2007 and Stay Order No 706/2007 - Dated:- 6-7-2007 - [Order per] - M / s. Durairaj Mills Ltd., Annur, has filed this stay application for waiver of pre-deposit of service tax and stay of recovery. After hearing both sides on the application, after dispensing with the requirement of pre-deposit the appeal itself is taken up for final disposal. 2. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were required to file return under Section 71A and Section 73 did not provide for recovery of tax not paid by such assessees. Therefore, the order of the original authority demanding service tax under Section 73 of the Act was not maintainable. He also cited the judgment of the Hon'ble Apex Court in CCE, Meerut-II v. L.H. Sugar Factories Ltd. reported in 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the service tax due on their own and later claimed refund. The Tribunal found that the appellants in that case had paid the service tax due on GTO service availed during 16-11-1997 to 1-6-1998 within the time limit pre scribed under Rule 7A of the Service Tax Rules, 1994. The Tribunal found that the refund claim filed was not admissible as the appellants had claimed refund of lax legitimately du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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