Jai Drinks Pvt. Ltd. Vs. Cce

Jai Drinks Pvt. Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 30, 2007

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Citation: sooperkanoon.com/45429
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice
Decided On: Apr 30, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Jai Drinks Pvt. Ltd.

Respondent

Cce

Legal References

Reported In: (2007)14STT29

Excerpt

1. the applicant filed this application for waiver of pre-deposit of amount of service tax and penalties. the demand is for the period 1997 to 1998 and show-cause notice was issued on 10.11.04 demanding the service tax under section 73 of finance act in respect of the goods transport operator service. the issue is settled in favour of the applicant by the hon'ble supreme court in the case of cce v. l.h. sugar factories ltd. reported in 2006 (3) str 715(sc). in view of this, the pre-deposit of amount of service tax and penalty is waived. the stay petition is allowed.

Full Judgment

1. The applicant filed this application for waiver of pre-deposit of amount of Service Tax and penalties. The demand is for the period 1997 to 1998 and show-cause notice was issued on 10.11.04 demanding the Service Tax Under Section 73 of Finance Act in respect of the Goods Transport Operator Service. The issue is settled in favour of the applicant by the Hon'ble Supreme Court in the case of CCE v. L.H. Sugar Factories Ltd. reported in 2006 (3) STR 715(SC). In view of this, the pre-deposit of amount of Service Tax and penalty is waived. The stay petition is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Jai Drinks Pvt. Ltd. vs Cce Same Subject Service Tax Same Judge S Kang, Vice