ORDER
S.L. Peeran, Member (J)
1. The stay and appeal are taken up together for disposal as the issue is already concluded by the Tribunal Ruling as well as Apex court judgment. The services pertaining to the “Goods Transport Operator” were not covered under the Finance Act 2003. The same was brought by introducing a New Section i.e. 71-A by amending the Finance Act retrospectively. After the amendment was brought to the Finance Act for recovery of payments retrospectively, a show cause notice was issued. The ratio of the Apex Court judgment which has been applied by the commissioner is that the show cause notice should have been issued before the amendment was brought with retrospective effect. Heard learned JDR. He took us through the grounds of appeal. However, learned Counsel submits that the issue is already covered by the Apex Court judgment cited above. Following the ratio of the Apex Court judgment, all similar appeals of the parties have been allowed and revenue appeals have been dismissed by the Tribunal. He prays for a similar order in this appeal also.
2. We have carefully considered the submissions, we notice that the services namely Goods Transport Operator was brought into Finance Act for levy of service tax with retrospective effect. The demand is sustainable if the show cause notice had been issued prior to the amendment. In the present case, the show cause notice has been issued after the amendment to the Finance Act. Therefore, the Commissioner has rightly applied the ratio of the cited Apex Court judgment. As the issue is settled, there is no point in further taking any view on this matter. There is no merit in this stay application and the appeal. The same is dismissed by following the cited apex court judgment.
(Pronounced and dictated in open court)