TaxTMI 
TaxTMI 
2011 (7) TMI 692
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....lants against the orders confirming the demand on account of service tax payable by them. 2. Brief facts of the cases are as follows:- (a) Appeal No. ST/41/2005 - Demand of service tax has been raised against the appellant under the category of Goods Transport Operator for the period 16.11.1997 to 30.05.1998 wherein show-cause notice was issued on 31.07.2001. (b) Appeal No. ST....
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....d in Rule 2(1)(d) of Service Tax Rules, 1994 which defined person who pays or is liable to pay freight either himself as person liable to pay service tax in relation to service provided by Goods Transport Operator. She further submitted that in fact, by inserting these clauses the service recipient was made liable to pay service tax but there was no corresponding amendment in Section 69 and 70 of ....
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....the impugned period whether the service tax can be demanded from the service recipient through show-cause notice issued in this case. The issue has been dealt with by this Tribunal in the case of L.H. Sugar Factories Ltd. (supra) wherein it has been held that 'the above would show that even the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. A....