2008 (1) TMI 178

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner (Appeals) vacated the demand of service tax for the Goods Transport Operators Service availed by the appellants during the period 16-11-1997 to 1-6-1998. In the order impugned in Appeal No. S/ 137/05, the Commissioner (Appeals) also vacated the penalties imposed by the original authority. 2. The original authority had demanded service tax for the GTO service availed by the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sultant for appellants in Appeal No. S/138/2005. 4. I have considered the submissions made by both sides. The Tribunal in the LH. Sugar Factories Ltd.'s case (supra) had made the following observations :— "The above would show that even the amended section 73 takes in only the case of assessees who are liable to file return under section 70. Admittedly, the liability to file return is cast on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X