https://www.taxtmi.com/caselaws?id=175067 The Tribunal upheld the impugned order, vacating the demands of service tax on 'goods transport service' received by the respondents during the specified period from 16.11.1997 to 1.6.1998. The appeals by the Revenue were rejected as the demands for service tax were raised after 12.5.2000, outside the limitation prescribed by law. The Tribunal found the demands unsustainable based on previous decisions and the legal amendments defining recipients of 'Goods Transport' service as "assessees" for a limited period. The order also noted rejected refund claims for specific respondents, which were not challenged. en-us Mon, 20 Dec 2004 00:00:00 +0530 Thu, 05 Nov 2015 11:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175067 The Tribunal upheld the impugned order, vacating the demands of service tax on 'goods transport service' received by the respondents during the specified period from 16.11.1997 to 1.6.1998. The appeals by the Revenue were rejected as the demands for service tax were raised after 12.5.2000, outside the limitation prescribed by law. The Tribunal found the demands unsustainable based on previous decisions and the legal amendments defining recipients of 'Goods Transport' service as "assessees" for a limited period. The order also noted rejected refund claims for specific respondents, which were not challenged. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175067