2006 (4) TMI 116

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....ppellant. Ganesh Havanur for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member. - The stay application and the appeal are taken up together for the disposal as the issue is covered by the Tribunal ruling rendered in the case of CCE v. Gemini Steel Tubes Ltd. [2006] 3 STT 403 (Bang.-CESTAT). The appellant was carrying out the services of goods transport operators. The said services we....

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....ts that the demands are not sustainable and therefore, the appeal is required to be allowed at this stage only. 2. Heard the learned SDR who fairly concedes that the issue is covered in favour of the assessee. 3. On a careful consideration of the matter, we notice that the recipients of services of the goods transport operators were not covered by Finance Act for the period in question. Afte....