9911796707
TMI Blog2007 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax amount - Appeal Nos. S/110 & 116/2007 - Stay Order Nos. 775 & 776/2007 - Dated:- 27-7-2007 - [Order per] - The appellants are manufacturers of yarn. For the purpose of inward transportation of inputs and outward transportation of final products, they make use of Goods Transport Agency's (GTA) service and pay Service Tax thereon. One of the appellants made these payments of Service Tax b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of 'output service' prior to 19-4-2006, the date on which it was omitted. In the case of one of the assessees, the period of dispute (February, 2005 - April, 2006) is prior to omission of the said Explanation. But, during this period, the said party was also providing a taxable service (testing of yarn), whereby they could not claim the benefit of the Explanation. In the case of the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation thereto, and Rule 2(r) are reproduced below :- (p) "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 the expressions 'provider' and 'provided' shall be construed accordingly; Explanation - For removal of doubts it is hereby clarified that if a person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Rule 2(1)(d)(v) of the Service Tax Rules, 1994 and, by virtue thereof, they qualified to be "provider of taxable service". The correctness of this argument is not free from doubt. "Liable to pay service tax" is an expression which figured in the Explanation. When the Explanation was omitted, the same expression occurring in the definition of "provider of taxable service" under Rule 2(r) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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