2009 (1) TMI 71 - AT - Service Tax

Demand raised under head Goods Transport Operator Service was vacated in impugned order by Commissioner (A) relying on the judgment of SC in CCE Vs LH Sugar Factories Ltd. - instant appeal is filed on the ground that an appeal filed by the Revenue against an order of the Tribunal as upheld by the apex court in the judgment relied upon by the lower appellate authority had been admitted and was pending decision - appeal filed by the Revenue is dismissed

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the appeal filed by the Revenue regarding a demand of service tax on Goods Transport Operator Service. The impugned order vacated the tax demand based on a judgment of the apex court. The appeal was dismissed as the apex court had decided a similar case in favor of the taxpayers.