TMI Blog2006 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... hacko, Member (J)]. - This appeal of the department is against dropping, by the lower appellate authority, of demands of service tax on Goods Transport Operators Service and Clearing Forwarding Agents Service received by the respondents during the period 16-11-97 to 2-6-98 and 16-7-97 to 16-10-98 respectively. The amount of tax on the two services were paid on 13-11-2003, within the time li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court s judgment in Commissioner v. L.H. Sugar Factories Ltd., 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. 5 (S.C.) inasmuch as, in the case of Gujarat Ambuja Cements Ltd. v. UOI, 2006 (3) S.T.R. 608 (S.C.) = 2005 (182) E.L.T. 33 (S.C.), their lordships, while upholding the constitutional validity of the retrospective amendments brought to the Finance Act, 1994 and the Service Tax Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted to the Superintendent of Central Excise as also the written submissions dated 18-8-2006 filed by the party. The attempt made by the respondents is to establish that the ratio of the decision in L.H. Sugar Factories case would still govern the present case. 3. After considering the submissions, we are unable to agree with the submissions made by learned counsel. The facts of this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Every self-assessment is voluntary and there is no scope for protest in this regard. Payment of tax so assessed is also a voluntary payment. Hence the protest, registered by the assessee was lightly ignored by the original authority. When the impugned order was passed by the Commissioner (Appeals), the Apex Court s judgment in Gujarat Ambuja Cements (supra) was available but not cited before him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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