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2011 (7) TMI 982 - HC - Service TaxDemand - GTA services - The respondent having its registered office at Anantapur Road, Bellary, have availed the service of Goods Transport Operator during the period from 16-11-1997 to 2-6-1998 without getting themselves registered with the Central Excise Department - As per amended Rules, a new Rule 7A has been inserted vide Notification No. 4/2003, dated 14-5-2003 which provides that the service receiver in case of service received by GTOs for the aforesaid period shall be required to file return in form ST-3B along with copy of TR 6 challan within a period of six months from the date of 13-5-2003 - The material on record would clearly show that there is no doubt about the date on which the amendment was made to the provisions of the Act retrospectively with effect from 11-5-2000 - Supreme Court in CCE, Meerut v. L.H. Sugar Factories Ltd., (2005 -TMI - 47389 - SUPREME COURT OF INDIA) - Held that: when the assessee is covered u/s 71-A of the Act any show cause notice can be issued u/s 73 of the Act - Appeal is dismissed
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