TMI Blog2006 (9) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, 2005 by which the service tax has been confirmed on the goods transport operators (GTO). The said category was not covered in terms of the Finance Act, 2003, therefore the Government amended the Finance Act to retrospectively bring into effect service tax of this category. However, the apex court in the case of Commissioner of Central Excise, Meerut-II v. L. H. Sugar Factories Ltd. [2006] 4 VST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l these judgments have been noted. She submits that the appeal of BPL Telecom Pvt. Ltd. and BPL Ltd. were allowed at the stay stage itself. She submits that the issue is covered by these judgments and prays for allowing the appeal and stay application. The learned JDR on perusal of the records pointed out that the show cause notice in the present case has been issued after the amendment. He leave ..... X X X X Extracts X X X X X X X X Extracts X X X X
|