2005 (7) TMI 741

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....e Appellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. ORDER All these three appeals raise a common question of law in facts and hence the appeals of all these three parties are taken up for decision on merits. The assessees had been alleged to have availed the services of Goods Transport Operators and Service Tax had been demanded on each of them. During the relevant period, the Servi....

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....nd, then the demands are not enforceable. The learned Counsel submits that in all the three matters, the Show Cause Notices have been issued only after the Finance Act, 2000 was passed retrospectively giving effect to those who availed services from the Goods Transport Operators. He submits that in terms of the Apex Court judgment and the judgment of the Tribunal rendered in the case of L.H. Sugar....

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....ntention. 3. On a careful perusal of the impugned orders, we find that the Show Cause Notices in all these three cases have been issued only after the amendment was brought by Finance Act, 2003 to amend retrospectively, for the user of Services of Goods Transport Operators and C & F Agents, for paying the Service Tax for the period between 16-7-1997 to 16-10-1998. In all these matters, the Show C....