Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 979 - AT - Service TaxDemand of Service Tax - Notice under section 73A - GTA Services - Held that:- Show-cause notice dated 21-5-2004 was issued to the respondent for demand of Service Tax to pay Service Tax on Goods Transporter Service for the period 1-2-1998 to 1-6-1998 under section 73A of the Finance Act, 1994 which was on the similar facts as in the case of CCE v. L.H. Sugar Factories Ltd.[2005 (7) TMI 106 - SUPREME COURT OF INDIA] wherein held that the show-cause notice is not maintainable - Decided in favour of assessee.
|