2007 (4) TMI 246

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.... Sheth, Advocate, for the Appellant. Shri D.S. Negi, DR, for the Respondent. [Order]. - All these appeals relating to a common issue arise out a common order in appeal Nos. 596 to 610/2006/514 to 528(Raj)/Commr.(A)/RP/Raj, dated 31-10-2006. Therefore, they are being dealt with by a common order. 2. Heard the submission of Shri P.V. Sheth, learned Advocate for the appellants at serial Nos.....

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....ents. Subsequently, the law was amended by Finance Act, 2003 making the recipient of the service as liable to pay service tax on services provided by Goods, Transport Operators. 4. In all these cases, no show cause notices were issued within prescribed times. The show cause notices have been issued in April, 2006 much after the retrospective amendment requiring the recipient to pay the service ....