2002 (2) TMI 298 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. IV, New Delhi dismissed stay petitions as premature since duty amount was not quantified. The appeals regarding Service Tax on Goods Transport Operator Services for the period 16-11-97 to 2-6-98 were rejected based on the introduction of Sections 116 and 117 of the Finance Act, 2000, making Service Tax payable.