2008 (7) TMI 397 - HC - Service Tax

Finality of decision of the Larger Bench - The Tribunal, has dismissed the Appeal of the Revenue relying upon a Larger Bench judgment, rendered by the Tribunal in the case of Larsen & Toubro Limited v. CCE, Chennai 2006 -TMI - 460 - Appellate Tribunal, New Delhi held that - counsel for the appellant submits that the judgment of the Larger Bench of the Tribunal in Larsen & Toubro Limited has not been challenged by the Revenue. Therefore, the same has become final. If the Tribunal in the instant case following the aforesaid judgment has dismissed the appeal of the Revenue, we do not see any reason to interfere with the same.

Summary

The High Court of Karnataka rejected the Revenue's appeal challenging a Tribunal order based on a Larger Bench judgment regarding clearing and forwarding activities not amounting to service. The appeal was dismissed as the Larger Bench judgment was final and no substantial question of law arose.