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2008 (10) TMI 85 - AT - Service TaxGTO service transport of goods by road service - period 16-11-1997 to 1-6-1998 in view of decision the Tribunal in L.H. Sugar Factories Ltd. v. CCE held that a similar demand raised for the same period invoking section 73 of the Finance Act 1994 was not sustainable
The Appellate Tribunal CESTAT, Chennai dismissed the revenue's appeal against M/s. Hindustan Motors Ltd. The demand for service tax of Rs. 1,52,831 for 'GTO service' during 16-11-1997 to 1-6-1998 was vacated by the Commissioner (Appeals) citing inconsistency with a previous Tribunal decision and Apex Court judgment. The appeal was dismissed.
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