TMI Blog2008 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, recipient of service – impugned issue is very contentious but in view of tribunal’s various decisions in favour of assessee, stay is granted - S/17/2008 - 266/2008 - Dated:- 4-4-2008 - Shri P. Karthikeyan, Member (T) Shri Naseer Abdullah, Advocate, for the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order] - In the instant case the applicant M/s. Southern A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per clause (d) of Rule 2(1) of Service Tax Rules 1994, the appellant being a recipient of GTA service was to be deemed as provider of taxable service. It is argued that as per clause (p) of Rule 2 of CCR any taxable service provided by the provider of taxable service, was output service. A conjoint reading of these provisions led to an inference that the impugned GTA service, the liability to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , then alone the service for which he is liable to pay service tax shall be deemed to be output service. In the instant case, the appellant is a manufacturer of final products. Therefore, GTA service availed by it for receiving inputs into its factory cannot be deemed to be output service. Therefore the impugned order has been passed in accordance with law. 4. After careful consideration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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