2007 (4) TMI 327

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..... an amendment in the year 2000. In the light of decided judgments held that Show Cause Notice in the present case has been issued subsequent to the amendment brought to the Finance Act with regard to GTO Services, while the SCN was required to have been issued prior to the amendment. Thus the demand has been set-aside and allow the appeal. - ST/6 OF 2005 - 504 OF 2007 - Dated:- 25-4-2007 - D .....

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..... spective effect and confirmation of service tax is not sustainable is the submission of the appellant. In this regard, the learned Counsel relies on the ruling rendered by the President's Bench in the case of L.H. Sugar Factories Ltd. v. CCE 2004 (165) ELT 161/[2007] 8 STT 295 (New Delhi - CESTAT) which is based on Laghu Udyog Bharati v. Union of India 1998 (112) ELT 365/[2006] 4 STT 322 (SC). He .....

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