TMI Blog2007 (6) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. 804/2007 & Misc. Order No.578/2007 - Dated:- 29-6-2007 - [Order per: P.G. Chacko, Member (J)]. - This application filed by the appellants is for early disposal of their appeal. After hearing both sides, we are inclined to dispose of the appeal finally at this stage. Accordingly, after allowing the application, we proceed to deal with the appeal. 2. The appellants had received t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of this Bench, one of which has been cited by ld. Counsel, which is Final Order No. 1076 to 1088/06 dated 14-11-06 in Appeal No. S/14/06/MAS etc. The essential part of the said final order is reproduced below: "2. The respondents had received the service of "Goods Transport Operators" during 16-11-1997 to 1-6-1998. They were not liable to pay service tax on GTO service during the said perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 as amended. The ld. appellate Commissioners relied on the Tribunal's judgment in L.H. Sugar Factories Ltd. v. CCE, Meerut-II [2004] (165) E.L.T. 161 (Tri.)], wherein it had been held that a person receiving taxable service from GTO was not covered by the provisions of Sections 70 and 73 of the Finance Act, 1994 and that any demand notice issued to such a person by the Department under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... daram Fastners Ltd. It is submitted that, in the said Civil Appeals, the Department's stand is contrary to the view taken by the apex Court in the case of LH. Sugar Factories Ltd. (supra). The appellants before us have not claimed that the apex Court stayed the operation of the Tribunal's orders in the case of Gujarat Carbon and Industries (supra) and Sundaram Fastners Ltd. (supra). The mere admis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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