https://www.taxtmi.com/caselaws?id=175414 The Appellate Tribunal CESTAT BANGALORE considered the issue of recovery of service tax and penalty under the Finance Act, 1994 for services received from Goods Transport Operators during a specific period. The Tribunal ruled in favor of the appellants, setting aside the order confirming the service tax and penalty. The demands could not be upheld as the show cause notice was issued post-amendment, contrary to the legal principle established by the Apex Court ruling. The Tribunal granted relief to the appellants based on the timing of the notice, aligning with the precedent set by the higher court. en-us Wed, 10 May 2006 00:00:00 +0530 Fri, 20 Nov 2015 14:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175414 The Appellate Tribunal CESTAT BANGALORE considered the issue of recovery of service tax and penalty under the Finance Act, 1994 for services received from Goods Transport Operators during a specific period. The Tribunal ruled in favor of the appellants, setting aside the order confirming the service tax and penalty. The demands could not be upheld as the show cause notice was issued post-amendment, contrary to the legal principle established by the Apex Court ruling. The Tribunal granted relief to the appellants based on the timing of the notice, aligning with the precedent set by the higher court. Case-Laws Service Tax Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175414