2008 (1) TMI 298

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..... .S. Kang Vice President]- Common issue is involved in these appeals, therefore, are being taken up together. 2. The appellant filed these appeals against the impugned order whereby demand of Service Tax in respect of output service from Cenvat credit was disallowed. 3. In the case of M/s Karona plus Industries, the Revenue also filed appeal for imposition of penalty. 4. I find that this issue i .....

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..... e tax on GTA Service received by them in connection with clearance of their product from factory.  But for the above Explanation, the GTA service so received by the appellants would have been covered under the definition of "output service" under Rule 2 (1) of the aforesaid Rules. By virtue of the Explanation, it shall be deemed to be "output service". In other words, the appellants, while pa .....

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