All these appeals involve a common issue and hence heard together and disposed of by this common order.
2. The brief facts of the case are that the respondents had engaged the services of transport operators. Notices were issued to them by the Central Excise authorities proposing imposition of penalty for contravention of the provisions of Section 76 and 81 of the Chapter V of the Finance Act, 1994 and as to why interest should not be recovered for delayed payment of service tax. The notices were adjudicated by confirming the demand of service tax payable for services used in the case of goods transport operators, together with interest and imposition of penalty. The Commissioner (Appeals) set aside the adjudication order by a common Order-in-Appeal ; hence these appeals by the Revenue.
3. On hearing both sides, we find that the issue in dispute stands settled by the apex courts decision in Commissioner of Central Excise, Vadodara Vs Gujarat Carbon and Industries Ltd., 2008 (12) S.T.R. 3 (SC) holding that in the case of recipient of goods transport operator services, liability to file return was cast on assessees only under Section 71A of the Finance Act, 1994 which was introduced in the Finance Bill, 2003 and liability under Section 73 during the relevant period covered cases of assessees liable to file returns under Section 70 and in respect of persons coming under Section 71A they are not brought under the net of Section 73, and therefore, show-cause notices issued to assessees invoking Section 73 were not maintainable. In the present case also, the SCNs have been issued invoking Section 73 of the Finance Act, 1994. Therefore, the ratio of the apex courts decision cited supra, is applicable on all fours to the facts of the present case and respectfully following the same we uphold the impugned order and reject the appeals.