2013 (12) TMI 1476 - HC - Service Tax

Whether CESTAT is correct in holding that the GTA service utilized by the assessee as recipient, is input service for providing the output service i.e., authorized service station ? - Correctness of tribunal order 2009 (3) TMI 155 - CESTAT, BANGLORE - Held that - the learned Tribunal has given correct interpretation and this is one possible interpretation and we cannot substitute by another one. Thus, we do not find any element of law involved for admission of this appeal. - Decided against the revenue.

Summary

The High Court of Andhra Pradesh dismissed the appeal against the Customs, Excise, and Service Tax Appellate Tribunal's judgment regarding the input service of a GTA service utilized by the assessee as a recipient for providing output service as an 'authorized service station.' The Court found no legal element involved and upheld the Tribunal's interpretation, stating that there was no need for admission of the appeal.