2007 (4) TMI 246

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..... rs – SCN have been issued in April, 2006 much after the retrospective amendment requiring the recipient to pay the service tax - demand is clearly time barred as held in similar cases by the order of the Tribunal in Laghu Udyog Bharti - ST/18, 19, 22, 23 and 24/2006 & ST/5, 6, 7, 8, 9, 10, 35 and 36/2007 - A/1016-1028/2007-WZB/Ah’bad - Dated:- 30-4-2007 - Shri M. Veeraiyan, Member (T) Shri .....

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..... 97 the service tax payable on services rendered by Goods Transport Operators were required to be paid by the recipients of services which was challenged and the matter went up to the Hon'ble Supreme Court. Hon'ble Supreme Court in the case of Laghu Udyog Bharti reported in 2006 (2) S.T.R. 276 (S.C) = 1999 (112) E.L.T. 365 (S.C) did not upheld the provisions relating to recovery of service tax .....

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