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2016 (3) TMI 267 - SCH - Service TaxGTA service - In these cases, CESTAT, in the impugned judgment and final order, has relied upon its earlier judgment in the case of L.H. Sugar Factories Ltd. v. CCE [2004 (1) TMI 111 - CESTAT, NEW DELHI] and the appeal thereagainst, preferred by the Department has also since been dismissed [2005 (7) TMI 106 - SUPREME COURT OF INDIA]. - In view of the above, the appeal filed by the revenue is dismissed and the appeals filed by the assessee are allowed.
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