https://www.taxtmi.com/caselaws?id=162766 The appeal contested the confirmation of service tax on Goods Transport Operators (GTO) under the Finance Act, 2003, following a retrospective amendment. Relying on precedent, it was argued that demands post-amendment were unsustainable if the show cause notice was issued after the amendment. As the notice in this case was post-amendment, the demands were deemed invalid. The court allowed the stay application and appeal, granting consequential relief to the appellant. en-us Fri, 15 Sep 2006 00:00:00 +0530 Thu, 13 Mar 2014 18:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162766 The appeal contested the confirmation of service tax on Goods Transport Operators (GTO) under the Finance Act, 2003, following a retrospective amendment. Relying on precedent, it was argued that demands post-amendment were unsustainable if the show cause notice was issued after the amendment. As the notice in this case was post-amendment, the demands were deemed invalid. The court allowed the stay application and appeal, granting consequential relief to the appellant. Case-Laws Service Tax Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162766