2015 (11) TMI 725

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....hiwani, Advocate And Ms. Anchal Grewal, Advocate : For the respondent ORDER Per Mr. R.K. Singh : Appeal is filed against Order-in-Appeal dated 21.10.2005, which set aside the Order-in-Original dated 17.01.2005 in terms of which service tax demand of Rs. 6,45,227/- along with interest and penalties was confirmed under GTA service on the ground that the respondent did not pay the service ta....

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....as cast vide amendment in Rule 2 of the Service Tax Rules, 1994 which made the service receiver liable to service tax. A Sub-clause (xvii) was inserted in clause (d) after sub-clause (xi) in Rule 2(i) of the Rules with effect from 16.11.1997, which reads as under:- "xvii) In relation to services provided by a goods transport operator, every person who pays or is liable to pay the freight ....

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.... service provided by- a. Goods Transport Operator for the period commencing on and from the 16th day of November, 1997 to the 2nd day of June, 1998; and b. Clearing and forwarding agents for the period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998 Shall furnish a return within a period of six months from the 13th day of May, 2003 in f....