JAIN BIDI UDYOG AND ORS. Vs. CCE

JUDGEMENT

(1.) ALL these appeals are filed against the order in appeal Nos. 136 to 141/CE/ BPL/05 dated 22.11.05 that upheld the order in originals which confirmed the demand of service tax and also imposed penalties on all the appellants. Since the appeals are directed against the same order in appeal, all the appeals are disposed of by this common order.

(2.) THE brief facts that arise for consideration are that the appellants availed the service of goods transporter operators during the period 16.11.97 to 1.6.98. These services were liable to service tax under Section 65 of the Finance Act, 1994, by virtue of retrospective amendment made vide Section 116 and 117 of the Finance Act, 2000. After the enactment of Finance Act, service tax was payable on the value of taxable service received by the appellants from goods transport operators. They did not discharge the service tax liability.

(3.) THE learned Advocate appearing for all the appellants submits that the issue is squarely covered in favour of all the appellants by the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE as reported in 2004 (61) RLT 142.