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2013 (6) TMI 563

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....pdt. (AR) Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. BR/57/M-IV/2005 dated 21/04/2005 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. In the present case the service tax demand under GTA service for the period 16/11/1997 to 01/06/1998 was issued on the appellant, m/s. Electro Pneumatics & Hydraulics (I) Ltd. vide notice dated 03/09/2002.....