Supreme Court · 2008 INSC 946 · Decided 18 August 2008
Commissioner of Central Excise, VADODARA-1 v. M/S Gujarat Carbon & Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 946 · [2008] 12 S.C.R. 305
- Case number
- CIVIL APPEAL No. 1618/2005
- Decided
- 18 August 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Service tax - Levy of, on service availers prior to 2003 - c Held: Rightly set aside by Tribunal - Finance Act, 1994 - ss. 70, 73, 76, 77 and 81. · Respondents-assessees had availed the services of goods transport operators prior to the year 2003. The Com- order demanding service tax from Re- spondents on the gross transport charges paid by them to the transport operators. The Tribunal quashed the or- der. Hence the present appeals. .Ii Dismissing the appeals, the Court E HELD: The Tribunal referred to a decision in the case of L.H. Sugar Factories
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