TMI Blog2014 (1) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... own by the court, however, it was validated with retrospective effect. Nonetheless, the Tribunal dismissed the appeal of the Department on the ground that no fresh notice was given. - There seems to be some merit in the argument of the counsel for the appellant. However, considering the amount of Service Tax involved in the matter i.e. 9918/-, we see no justification to admit the appeal. - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order, the assessee filed an appeal, which was allowed by the Commissioner (Appeals) on 30-12-2004. 5. The Department filed an appeal. It was dismissed by the Tribunal on 6-6-2007. Hence, the present appeal. The Decision 6. We have heard counsel for the appellant. 7. The Tribunal has held that the rule imposing Service Tax on the receiver of the service of goods transport operato ..... X X X X Extracts X X X X X X X X Extracts X X X X
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