2004 (6) TMI 12 - AT - Service Tax

Service Tax Goods Transport Operators Individual in receipt of taxable service of Goods Transport Operators not liable to pay service tax

Summary

The Appellate Tribunal CESTAT (CHENNAI) allowed the appeal of manufacturers of Polyester Cotton Yarn against a demand of service tax on services provided by goods transport operators. The Tribunal relied on previous judgments to rule that the appellants were not liable to pay service tax. The demand of Rs. 89,788/- was set aside.