2017 (4) TMI 41

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.... Shri K. Choudhary, Supdt. (AR) for the Respondent ORDER Per Dr. Satish Chandra The present appeal is filed by the appellant against the impugned Order-in-Original No.ST/Shillong No.03/2007 dated 13.11.2007 passed by the Commissioner of Central Excise, Shillong. The period of dispute is 01.07.2003 to 31.12.2005. 2. Brief facts of the case are that the appellant, M/s Assam State Tran....

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....ce that the said service is a taxable service under sub-clause (zzb) of clause (105) of Section 65 of the Finance Act, 1944. Being aggrieved, the appellant has filed the present appeal. 3. With this background, Shri Devraj Sahu, ld.Counsel for the appellant, submits that the Gazette Notification dated 12th September, 2003 was produced before the lower authorities where such service was declared....