2011 (7) TMI 679

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....firming the demand on account of service tax on transportation charges paid to the Goods Transport Operator was set aside. 2. Brief facts of the case are that a show-cause notice dated 12th November, 2002 was issued to the respondent as they have failed to pay service tax on goods transportation charges paid to the transporter for the period 16.11.97 to 1.6.1998. The adjudicating authority has co....

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....ble service render by such operator to a customer in relation to carriage of goods by road where the freight for such carriage is paid or liable to be paid by any person or his agent other than any person whose turnover has exceeded Rs.50 lakhs in the preceding financial year.  He also submitted that the case law cited by the Commissioner (Appeals) in the case of  L.H. Sugar Factories an....