Service tax under RCM cannot be levied on GTO/GTA services

Raymond Limited Vs Commissioner, Central Excise Customs & Service Tax (CESTAT Delhi) Whether show cause notice dated 28.09.2001 has been validly issued, for raising demand of service tax on GTO/GTA services received by the appellant for the disputed period, in terms of the prevailing Section 73 under reverse charge, and Hon‟ble Bombay High Court in the case of Indian National Shipowners Association have held that service tax cannot be levied under reverse charge mechanism prior to 18.04.2006, when Section 66A was introduced and/or inserted in the Finance Act, providing for levy of servic...