2005 (3) TMI 798
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....aram, DR, for the Respondent. ORDER In this appeal the issue involved is recovery of service tax on the services of 'goods transport operator' for the period from 16-11-1997 to 1-6-1998. The Commissioner (Appeals) relying on the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut - 2004 (165) E.L.T. 161 (Tri.-Del.) has held that the orders of the original authori....


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