TMI Blog2011 (7) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... eld 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 - ST/18/05 - Mum - - - Dated:- 26-7-2011 - Shri Ashok Jindal, Shri S.K. Gaule, JJ. Appearance Shri V.K. Singh, SDR for appellant Per :- Ashok Jindal Revenue is in appeal against the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is taken up for final disposal. 4. Shri V.K. Singh, learned SDR submitted that the Commissioner (Appeals) has dropped the demand relying on Notification No. 43/97 dated 5.11.97 which was rescinded by Notification No. 5/99 dated 28.02.99 wherein the Commissioner (Appeals) has interpreted that the Government has granted exemption to the taxable service provided by a goods transport operator fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be set aside. 5. After hearing the learned SDR and perusal of the records, we find 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 - 2006 (2) S.T.R. 276 (S.C.) the Hon'ble Supreme Court held that Rule 2(1)(d)(xvii) making the customer of the goods transport operator as responsible for co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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