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<h1>Revenue's Appeal Dismissed in Goods Transport Tax Case</h1> The appeal filed by the Revenue regarding a demand of service tax on Goods Transport Operator Service was dismissed by the Appellate Tribunal CESTAT, ... Goods Transport Operator Service - service tax demand - vacation of demand by Commissioner (Appeals) - binding effect of Supreme Court precedentGoods Transport Operator Service - service tax demand - binding effect of Supreme Court precedent - Validity of the Commissioner (Appeals) order vacating the service tax demand raised on the respondents for availing Goods Transport Operator Service during 16.11.97 to 1.6.98 and whether the Revenue's appeal should be entertained. - HELD THAT: - The Commissioner (Appeals) had set aside the demand of service tax under the head Goods Transport Operator Service relying on the Supreme Court's ratio in CCE v. LH Sugar Factories Ltd. The Revenue contended that an appeal by it against a Tribunal order, which formed the basis of the ratio relied upon, was pending. The Tribunal noted that the Supreme Court subsequently decided the Revenue's appeal in CCE Vadodara v. Gujarat Carbon & Industries Ltd., applying the same ratio relied upon by the Commissioner (Appeals). In view of the Supreme Court's subsequent decision endorsing the same principle, there was no reason for the Tribunal to interfere with the impugned order vacating the demand. The appeal by the Revenue was therefore dismissed.Appeal dismissed; impugned order of the Commissioner (Appeals) vacating the service tax demand upheld.Final Conclusion: The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals) order vacating the service tax demand for Goods Transport Operator Service for the period 16.11.97 to 1.6.98, noting that the Supreme Court had affirmed the controlling ratio relied upon by the lower authority. The Appellate Tribunal CESTAT, Chennai dismissed the appeal filed by the Revenue regarding a demand of service tax on Goods Transport Operator Service. The impugned order vacated the tax demand based on a judgment of the apex court. The appeal was dismissed as the apex court had decided a similar case in favor of the taxpayers.
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