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TMI Blog2007 (11) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... on GTA service availed by it - Appeal No. S/156/2007 - 1386/2007 - Dated:- 23-11-2007 - Shri P. Karthikeyan, Member (T) [Order per] - During the period March, 2005 to November, 2005, M/s. Pallipalaylam Spinners (P) Ltd., (PSPL) Salem, manufacturers of VSF yarn, poly viscose yarn and viscose yarn utilized the Cenvat credit of Rs. 2,54,843/- to pay service tax and education cess on Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice' 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." As per the Explanation to the above rule, if a person who does not render any service pays service tax as a deemed service provider, the said service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Final Order No. 262/07, dated 20-3-07 = 2007 (7) S.T.R. 569 (Tribunal) (3) CCE Chandigarh v. M/s. Nahar Industrial Enterprises Ltd. [2007 (7) S.T.R. 26 (Tri.) = 2007-TIOL-555-CESTAT-DEL}. 3. The ld. JDR defends the impugned order and argues that the same is in accordance with the statutory provisions. The order deserved to be sustained. 4. After hearing both sides the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not manufacture final products, the service for which he is liable to pay service tax shall be deemed to be the output service." It is not disputed that the appellant does not provide any service and paid service tax on GTA service received. In such circumstances, the GTA services in question have to be treated as output service in view of the above explanation. This is also the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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