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2018 (11) TMI 21 - AT - Service TaxLiability of Service tax - services of goods transport operators (GTO) - freight charges to the transporters - case of appellant is that the SCN were bad in law being vague as no service tax amount proposed to be recovered was not mentioned - Held that:- Similar issue has been considered by this Tribunal in the case of Pandurang SSK Ltd. [2011 (2) TMI 671 - CESTAT, MUMBAI]. In the said case also, the demand related to the period 16.11.1997 to 1.6.1998 for availing of services of goods transport operator (GTO). The service tax since not paid on the freight charges, initially a show cause notice was issued in December 2001; later, a revised show cause notice was issued in February 2004 post amendment and insertion of Section 71 and Rule 7A in the Finance Act, 1994 and Service Tax Rules, 1994 - it was held by the Tribunal that It is settled law that nothing can be added to a statute, nor can anything be deleted therefrom, by a court, whose function it is to interpret the expressions as they exist in the statute. Appeal allowed - decided in favor of appellant.
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