2016 (3) TMI 267 - SCH - Service Tax

GTA service - In these cases, CESTAT, in the impugned judgment and final order, has relied upon its earlier judgment in the case of L.H. Sugar Factories Ltd. v. CCE 2004 (1) TMI 111 - CESTAT, NEW DELHI and the appeal thereagainst, preferred by the Department has also since been dismissed 2005 (7) TMI 106 - SUPREME COURT OF INDIA . - In view of the above, the appeal filed by the revenue is dismissed and the appeals filed by the assessee are allowed.

Summary

The Supreme Court dismissed the revenue's appeal and allowed the appeals filed by the assessee, based on CESTAT's reliance on a previous judgment in the case of L.H. Sugar Factories Ltd. vs. CCE.