Service tax cannot be demanded from recipient of GTA service during period 16-11-1997 to 2-6-1998

HIGH COURT OF KARNATAKA Commissioner of Central Excise, Customs & Service Tax, Belgaum v. Bellary Steels & Alloys Ltd. C.E.A. No. 75 of 2007 July 29, 2011 JUDGMENT V.G. Sabhahit, J. This appeal is filed by the revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Bangalore, in Appeal No. ST/80/2006 wherein the appeal filed by the revenue has been dismissed by holding that the show-cause notice issued after the amendment of the Finance Act retrospectively from 11-5-2000 could not have been issued in ...