Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2006 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (4) TMI 116 - AT - Service TaxServices of goods transport operators - period from 16-7-1997 to 16-10-1998 - recipients of services of the GTO were not covered by Finance Act for the period in question. After the amendment of the Finance Act, bringing in such services with the net of Service Tax retrospectively, the demands have been raised - In view of judgment in L.H. Sugar Factories Ltd, demands are not sustainable as it has been held that the SCN should have been issued prior to the amendment by the Finance Act
|