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2013 (12) TMI 1476 - HC - Service TaxWhether CESTAT is correct in holding that the GTA service utilized by the assessee as recipient, is input service for providing the output service i.e., ‘authorized service station’? - Correctness of tribunal order [2009 (3) TMI 155 - CESTAT, BANGLORE] - Held that:- the learned Tribunal has given correct interpretation and this is one possible interpretation and we cannot substitute by another one. Thus, we do not find any element of law involved for admission of this appeal. - Decided against the revenue.
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