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2009 (11) TMI 627 - HC - Service TaxLevy of service tax on services rendered by goods transport operators - According to the petitioner, prior to the introduction of Sections 116 and 117, petitioner had not been served with any demand notice during the period between 16-7-1997 and 15-10-1998 and therefore in respect of that period, the petitioner could not have been mulcted with liability to pay service charges based on the validating provisions introduced by Finance Act, 2000, issue is squarely covered by the decision of the Supreme Court in J.K. Spinning and Weaving Mills’s (1987 -TMI - 42012 - SUPREME COURT OF INDIA) case in favour of the petitioner, That being so, to that extent, the petitioner is entitled to the reliefs prayed for, petitioner is not liable to pay service charges as demanded therein. The original petition is allowed as above.
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