2005 (6) TMI 570

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..... and ₹ 1000/- in terms of Section 77 of the Finance Act, 1994. The appellants have manufactured ERW Precision Steel Tubes. For the purpose of business, they utilised the services of Goods Transport Operators. The Goods Transport Operators were brought under Service Tax by notification which was amended later to include those who took the services. The matter was considered by the Apex Court .....

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..... bmissions made by both the sides, we notice that the very issue has already been decided by the Apex Court in the case of Gujarat Ambuja Cements Ltd. (supra). The Larger Bench of the Tribunal has also held that duty demand cannot be confirmed from the service providers for the period in question. In view of the judgments cited above by the learned Counsel, the pre-deposit of service tax is waived .....

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