2007 (4) TMI 327

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. ORDER Dr. S.L. Peeran, Judicial Member. - This appeal arises from OIA No. 178/2004-ST, dated 30-11-2004 by which the service tax has been confirmed on the services of goods transport operators during the period 16-7-1997 to 1-6-1998. The appellant's contention was that during the period in question, the service tax was not leviable on the GTOs. The same was brought into the service tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... All the three judgments have been referred in the case of Sree Rayalaseema Dutch Kassenbouw Ltd. v. CCE [2009] 18 STT 157 (Bang. - CESTAT). He submits that the issue is covered by these judgments and the confirmation of service tax on GTO services should be set aside. 2. The learned JDR reiterates the confirmation of demand. 3. On a careful consideration, we notice that the show-cause notice in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X