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Issues:
Service Tax imposition on Goods Transport Operators without registration or payment, validity of Rule 2(d)(xvii) of the Service Tax Rules, 1944, retrospective amendment of Service Tax Rules by Section 117 of the Finance Act, 2000, demand of service tax without specific quantum in show cause notices, applicability of previous Tribunal decisions and Supreme Court judgments on issuance of show cause notices. Analysis: The appeals involved a common issue regarding the imposition of Service Tax on services provided by Goods Transport Operators without registration or payment. The Service Tax was required to be paid by individuals availing such services, leading to show cause notices being issued to appellants for non-compliance with Sections 68 and 70 of the Finance Act, 1944. The validity of Rule 2(d)(xvii) of the Service Tax Rules, 1944 was challenged previously, resulting in the dropping of show cause notices due to the rule being declared ultra vires by the Hon'ble Supreme Court in a specific case. However, the Commissioner of Central Excise directed the revision of orders based on a retrospective amendment of the Service Tax Rules by Section 117 of the Finance Act, 2000, leading to the demand for service tax from the appellants. Prior to the issuance of notices, the validity of Rule 2(d)(xvii) was challenged before the Supreme Court, resulting in the dropping of show cause notices. However, the Commissioner directed the revision of orders based on a retrospective amendment, requiring all appellants to pay service tax. Upon careful consideration of submissions, the Tribunal found that the show cause notices lacked a specific demand for service tax, only requiring registration and filing of returns. Citing previous Tribunal decisions and Supreme Court judgments, the Tribunal held that the demand for service tax was not valid as the notices did not comply with the mandatory requirement of indicating the amount demanded and calling upon the assessee to show cause. In line with previous decisions and legal principles, the Tribunal set aside the demand for service tax raised in the impugned orders-in-revision and allowed the appeals. The Tribunal's decision was based on the mandatory requirement for show cause notices to specify the amount demanded and provide the assessee an opportunity to show cause, which was not fulfilled in the present case. The judgment emphasized the importance of procedural requirements in tax matters and upheld the appellants' right to challenge demands that did not adhere to legal standards.
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