2008 (5) TMI 76 - HC - Service Tax

GTA service Apex court in similar case held that users of service are not liable to pay Service tax and the service provider has to pay the same - held that the provisions of Rule 2(d)(1)(xvii) (sic) are ultra vires of Finance Act & department is directed to refund the Service tax collected from the assessees revenue s appeal is dismissed

Summary

The High Court of Karnataka allowed the appeal, condoning a delay of 108 days. The court did not delve into the merits of the case as the demand notice was served before the effective date of the relevant Act. The appeal was dismissed as it lacked merit.