2001 (2) TMI 5

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....aipur. 2. The appellants filed a refund claim of service tax paid on Goods Transport Operator's Services during the period 16-11-1997 to 1-6-1998 on the basis of the decision of the Hon'ble Supreme Court in the case of Laghu Udyog Bharati v. Union of India reported in 1999 (112) E.L.T. 365 (S.C.) whereby the Hon'ble Supreme Court had declared the certain provisions of the Act ultra virus. The Dy.....