2011 (6) TMI 512

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..... Shri G.K. Hiregoudar and M.S. Nagaraj, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - These appeals are preferred against a common order passed by the Appellate Tribunal, South Zonal Bench, Bangalore, holding that the activity involved did not constitute GTA service and therefore they declined to go into the question whether the respondents are even otherwise entitled to the be .....

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..... cluded under Section  35-G of the Central Excise Act, 1944, as held by this Court in the case of Commissioner of Service Tax v. M/s. Scott Wilson Kirkpatrick (India) in CEA No. 55/2007 disposed of on 21-4-2011 [2011 (23) S.T.R. 321 (Kar.)]. Following the aforesaid judgment we reject these appeals as not maintainable, reserving liberty to the Revenue to prefer the statutory appeal under Sectio .....

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