Supreme Court of India
Commissioner of Central Excise, Vadodara-1 v. M/s Gujarat Carbon & Industries Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid retrospective ·amendment, the order of the Deputy B Commissioner was reviewed.
Judgment, page 4
From the 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- missioner passed 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 HELD: The Tribunal referred to a decision in the case of L. . Sugar Factories Ltd. v. CCE, Meerut-11* where
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