2008 (9) TMI 258

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..... appellant argues that since the nature of services has not changed, it cannot be charged for the previous period under another category - appellants have a strong prima facie case in their favour – observation of Lower Appellate Authority is self contradictory - appeal is allowed by way of remand - ST/44/2008 - A-888/KOL/2008 - Dated:- 11-9-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shr .....

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..... ting coal from the premises of the supplier to the premises of the purchaser. For such service, the service tax is being paid under the category of GTA services w.e.f. 2005, when the GTA services were brought under the levy of service tax. The impugned demand is for the period prior to 2005 under the category of C F agents services. The ld. C.A. argues that since the nature of services has not cha .....

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