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TMI Blog2008 (4) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... is for change of the appellant's name to "Ramsar Tex Private Ltd." and the other is for waiver of predeposit and stay of recovery. A copy of "Fresh Certificate of Incorporation" issued by the Registrar of Companies, Tamilnadu is being produced by counsel and the same indicates change of name of the company to Ramsar Tex Private Ltd. with effect from 25.3.1995. The application is allowed and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax for the said period, which was contested by the party. The original authority dropped the demand. But the revisional authority confirmed the demand of tax under Section 84 of the Finance Act, 1994. Hence the present appeal. The question whether, under Section 73 of the Finance Act, 1994, service tax could be demanded from a recipient of a GTO service for the aforesaid period was settled in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that the respondents were not liable to pay service tax on the GTO service received by them during the above period as the demand of tax was raised beyond the time limit prescribed under Section 73 of the Finance Act, 1994 as amended. Learned appellate Commissioners relied on the Tribunal's judgment in L.H. Sugar Factories Ltd. Vs CCE Meerut II, 2004 (165) ELT 161 (Tri), wherein it had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenging the view taken in L.H.Sugar Factories case have been admitted by the court. However, there is no claim that the operation of the orders passed by this Tribunal in the cases of Gujarat Carbon and Industries and Sundaram Fasteners Ltd. was stayed by the apex court. In these appeals, the appellants proceed to discuss the provisions of Sections 70, 71, 71A & 73 of the Finance Act, 1994.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the apex court's judgment in L. H. Sugar Factories case, I find that the above legal proposition made by the appellants is not sustainable inasmuch as their lordships of the apex court rendered their ruling after considering the aforesaid provisions of the Finance Act, 1994 as amended." 4. Following the well established precedent, I set aside the demand of service tax as well as penalties on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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