Goods Transport Operator Service tax demand not restored after apex court precedent covered the same issue.

Service tax demand on Goods Transport Operator Service was set aside because the lower appellate authority had relied on an apex court precedent governing the same issue. The appellate forum noted that the Revenue's challenge on the same ratio had already been decided by the apex court, leaving no basis to interfere with the relief granted. The demand was therefore not restored, and the Revenue's appeal was rejected.

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Issues: Whether the demand of service tax on Goods Transport Operator Service could be sustained in view of the judicial precedent relied upon by the lower appellate authority.

Analysis: The impugned order had vacated the demand by following the apex court's decision in the earlier case relied upon by the Commissioner (Appeals). The appellate authority noticed that the Revenue's challenge on the same ratio had since been decided by the apex court, and therefore there was no basis to interfere with the relief already granted.

Conclusion: The demand was not restored and the Revenue's appeal was rejected.

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