2005 (8) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. ORDER A common question of law and facts arise in all these appeals and hence they are taken up together for disposal as per law. The short question that arises for consideration is as to whether the Service Tax on persons handling the Goods Transport Operators (GTO) can be confirmed without the issue of Show Cause Notice for the relevant period in question. In all these matters, it is not i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hen the demands are not enforceable. In view of all these judgments, the Tribunal has disposed of a large number of appeals, which have all been reported. All these citations have been referred to in the assessees' own case by Final Order No. 1199 to 1201/2005 dated 13-7-2005 [2006 (2) S.T.R. 109 (Tribunal)]. The demands have all been set aside solely on the ground that they have not been protecte....