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1 - 6 of 6 (0.21 seconds)Section 68 in Finance Act, 1999 [Entire Act]
Finance Act, 1999
Section 73 in Finance Act, 1999 [Entire Act]
Commissioner Of Central Excise And ... vs Eimco Elecon Limited Opponent(S) on 17 April, 2009
3. We find that the issue is no more res integra in view of the decision of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Vadodara Vs Eimco Elecon Ltd 2010 (20) STR 603 (Guj). In that case, a show cause notice dt.11.11.2004 was issued, demanding Service Tax for the period from 16.07.1997 to 02.06.1998 of Goods Transport Operator service as per the amendment of the Finance Act, 2003. The Tribunal set aside the demand, which was upheld by Hon'ble High Court. The relevant portion of the said decision is reproduced below:-
Central Excise Tariff Act, 1985
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