2007 (5) TMI 224

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..... nbsp; [Order]. - This appeal arises from OIA No. 31/2004-S.T. dated 30-9-2004 by which the Revenue has proceeded to levy Service Tax under the category of Goods Transport Operators which was brought into effect retrospectively from 16-11-1997. However, the Show Cause Notice was issued on 5-4-2002 subsequent to the amendment was brought. Therefore, the Apex Court, in the case of Laghu Udyog Bharat .....

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..... ice Tax on freight charges does not arise. He has made another argument that the issue of including freight charges always comes under the levy of Excise Duty. 2. Heard learned JDR. 3. I have carefully considered the submissions and find that both the points raised by the Counsel are correct and require to be accepted. In the present case, the Show Cause Notice was issued subsequent to the retro .....

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