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Judgment
K.L. Manjunath, J
The revenue has come up in this appeal being aggrieved by the order passed by the CESTAT in Appeal No. ST/29/2003 dated 28.7.2005 in Final Order Nos. 1244/2005 raising the following substantial question of law:
i) Whether the CESTAT, SZB, Bangalore, was legal and correct in holding that Service Tax liability for the period from 16.11.1997 to 01.061998 not paid by the users of Transport Services pertaining to Goods Transport Operator Services, is not recoverable and not maintainable in terms of Section 73 of the Finance Act, 1994 as it stood on the date of issue of show cause notice and also after its amendment with retrospective effect by Finance Act, 2003 and also on revalidation.
Learned Counsel for the respondent submits that the question of law raised in this appeal has to be answered against the revenue by following the judgment of Hon''ble Supreme Court in the case of Commissioner of Central Excise. Vadodara-I v. M/s. Gujarat Cotton and industries Ltd. AIR 2008 SCW 6803 : AIR 2008 SCW 6803
Learned Counsel for the appellant has not disputed that such a question of law is answered against the revenue by the Hon''ble Supreme Court. Following the aforesaid judgment, we answer the question of law against the revenue and in favour of the assessee. Accordingly, the appeal is dismissed respectfully following the judgment of the Apex Court