2013 (1) TMI 244

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....V. Ravindran;   This appeal is filed by the Revenue against order in appeal No.Commr.(A)/12/VDR-I/2011, dt.19.01.11.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding the service tax liability on the goods transport operator services received by the respondent during the period 16.07.97 to 02.06.98 as per the retrospective amen....

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....eir favour holding that a show cause notice which is issued prior to retrospective amendment can be adjudicated while any show cause notice issued after amendment is hit by the limitation and he produces a copy of the final order No.ST/A/47/2012-Cus. dated 11.01.12. On perusal of the said final order in the case of appellant s own case, I find that the issue involved in that case before the Divisi....