9911796707
TMI Blog2013 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ir output service - Held that:- It is by virtue of this explanation that prior to 19-4-2006, the GTA services received by a person in respect of which he was liable to pay service tax as service recipient could be treated as his output service and on this basis, he could pay the service tax through Cenvat credit. During period w.e.f. 19-4-2006, in absence of the deeming provisions, the service rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER The only point of dispute in this case is as to whether during the period from 19-4-2006 onwards, the GTA services received by the appellant and in respect of which they had paid the service tax as service recipient would be treated as their output service and whether the GTA services received would be paid through GTA se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the deeming provisions, the service received by a manufacturer cannot be treated as his output service, as in terms of Rule 2(p) of the Cenvat Credit Rules, output service means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy-holder or any other person, as the case may be and in case, the GTA service received by an assessee, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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