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2011 (7) TMI 679 - AT - Service TaxDemand - GTA services - Notification No. 5/99 dated 28.02.99 - Held that: in this case a show-cause notice has been issued on 12.11.2002 for the period 16.11.1997 to 01.06.98. In case of Laghu Udyog Bharati v. Union of India (1999 -TMI - 18 - SUPREME COURT OF INDIA) the Hon'ble Supreme Court held that Rule 2(1)(d)(xvii) making the customer of the goods transport operator as responsible for collecting the service tax was ultra vires the Act - Decided in favor of the assessee
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