TMI Blog2015 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... g the order of the Tribunal before the higher forum. - decision of the Tribunal would be binding upon the authorities so far as any point of law is settled therein subject to the right to challenge such decision before the higher forum. - However, considering the other fact that the petitioners have approached this Court against the notices issued by the service tax authorities, we consider it app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, on the other hand, submits that the issue has already been settled by different Benches of the Central Customs, Excise and Service Tax Appellate Tribunal referring to a decision in the case of P. Gautam Co. vs. Commissioner of Service Tax, Ahmedabad: 2011 (24) S.T.R . 447 (Tri .- Ahmd .). It is submitted that the authorities of the Central Excise Department have been repeatedly issuing n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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