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2007 (5) TMI 224 - CESTAT BANGALORERevenue has proceeded to levy Service Tax under the category of Goods Transport Operators which was brought into effect retrospectively from 16-11-97- held that demands cannot sustain when SCN has been issued subsequent to the retrospective amendment - point made by appellant that they are manufacturers and suppliers of Transformers and the freight charges are borne by the purchasers and for such, levy of Service Tax does not arise is acceptable – appellant’s appeal allowed
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