2011 (4) TMI 798

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..... he department against the order of the Commissioner (Appeals) No.125/ANS/RTK/2009 dt.11.5.2009. The cross objection No.E/CO/217/09 is connected to this appeal and is merely in support of the order of the Commissioner (Appeals), which is fully in favour of the respondents.   2. Heard both sides.   3. The relevant facts of the case are that the respondent is a manufacturer of biscuits; t .....

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..... e representative of the assessee reiterated the grounds in the cross objection and relied upon the decision of the Tribunal in the case of Dhampur Sugar Mills Ltd. vs. CCE, Meerut reported in 2010 (260) ELT ELT 106 (Tri.-Del.).   5. I have considered the submissions from both sides and perused the records. The respondent paid service tax on GTA service as recipient of service as deemed servi .....

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