2009 (8) TMI 340 - AT - Service Tax

Transport of goods- The assessee availed goods transport operator s service. The demand a service tax has been made by revenue. Commissioner (Appeals) set-aside demand in the light of CCE v. L.H. Sugar Factories Ltd. 2005 -TMI - 158 - Supreme Court. Held that-the order of Commissioner(Appeals) is upheld and reject the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) decision to set aside the demand of service tax on Goods Transport Operator Services availed by the assessees during a specific period. The decision was based on previous rulings by the Apex Court, including the cases of L.H. Sugar Factories Ltd. and Gujarat Carbon & Industries Ltd.