CESTAT,
Pratik Marbles (P) Ltd.
v.
Commissioner of Central Excise, Jaipur
S.S.KANG, VICE PRESIDENT
AND C.N.B. NAIR, MEMBER (TECHNICAL)
FINAL ORDER NOS. 126-221 / 2007-ST
Appeal No. ST/158-161, 163-167, 170-180, 182-206, 208-221,
225-233, 236-238, 244, 246, 265, 283, 307, 315-324, 349, 352, 354, 359, 433-437
OF 2006
APRIL 18, 2007
Section 73 of the Finance Act, 1994 - Recovery of service tax not
levied or paid or short-levied or short-paid or erroneously refunded - Period
from 16-11-1997 to 1-6-1998 - Whether section 73 could be resorted to by
revenue for recovery of service tax not paid during relevant period in respect
of goods transport operators service - Held, no. [
Decision of Supreme Court
in case of CCE v. L.H. Sugar Factories Ltd [2005] 2 STT 282 followed