2006 (4) TMI 569

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tax on the assessee in the capacity of service receiver in respect of the services rendered by the Goods Transport Operators during the period 16-11-97 to 1-6-98, which was covered within the scope of Section 71A of the Act, is not maintainable in view of the decision of the Supreme Court in the case of Laghu Udyog Bharti v. Union of India [ (S.C.)] and CCE v. L.H. Sugar Factories P. Ltd. [ (S.C.) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it was held that the show cause notices issued in that case by invoking Section 73 of the Act were not maintainable, was mis-conceived as that ratio was not now applicable and the matter had to be viewed in the context of the amended provisions, the constitutional validity of which was upheld by the Supreme Court in Gujarat Ambuja Cements Ltd. s case. In this view of the matter, the opponent cann .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X