2006 (8) TMI 622

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and the appeal are taken up together for the disposal as per law as the issue is covered by judgments of the Apex Court and the Tribunal including the decision of this Bench. The appellants have been brought under the category of Goods Transport Operators . This category was brought under the service tax net retrospectively under the proviso to section 68 of the Finance Act, 2000 enacted with ef .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the demands are not sustainable. The learned counsel submits that in terms of the cited rulings including the ruling of this Bench, the appeal is to be allowed along with the stay application. 2. Heard the learned JDR who fairly concedes the legal position. 3. On a careful consideration of the submissions made by both the sides and on perusal of the records, we notice that the show-cause not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X