2016 (1) TMI 701 - SCH - Service Tax

GTO service - Tribunal 2006 (12) TMI 504 - CESTAT CHENNAI allowed the appeal of the assessee - Not only the tax effect is minimal even otherwise the case is squarely covered against the Department by the judgment of this Court in Laghu Udyog Bharthi v. Union of India 1999 (7) TMI 1 - SUPREME COURT OF INDIA . The appeal is accordingly dismissed.

Summary

The Supreme Court dismissed the appeal citing minimal tax effect and precedent from the Laghu Udyog Bharthi v. Union of India case. (2016 (1) TMI 701 - SC)