TMI Blog2004 (12) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... as requested for adjournment of hearing. But this request of the Advocate cannot be acceded to as he has not filed vakalat for the party. In the remaining appeals, the respondents are represented by their Consultants. Shri C. Mani, JDR appears for the appellant (Revenue) in all the appeals. 2. The common issue involved in these appeals is whether the respondents were liable to pay service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices, namely 'Clearing and Forwarding' service and 'Goods Transport' service. In respect of both these services, rules had been framed by Central Government to recover Service Tax from the recipients of service. But these rules were held to be ultra vires, Section 65 and 66 of the Finance Act, 1994 by the Hon'ble Supreme Court in the case of Laghu Udyog Bharati (supra). In ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 2003, made certain amendments to the Service Tax provisions of the Finance Act, 1994, whereby the aforesaid assessees were required to present Tax Returns to the proper officer within six months from 15.5.2003 (date on which the Finance Act, 2003 received Presidential assent). Ld. Counsel has also invited my attention to the legal opinion given by the Additional Legal Advisor to the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken in the case of Gujarat Carbon Industries Ltd. v. CCE, Vadodara cited by Id. Consultants. 3. Following the above decisions, I uphold the impugned order vacating demands of service tax on 'goods transport service' received by the respondents during the aforesaid period, and reject these appeals. It appears from the impugned order that, in respect of M/s. Fenner (India) Ltd., M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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