https://www.taxtmi.com/caselaws?id=32848 The Appellate Tribunal CESTAT, Chennai dismissed the revenue's appeal regarding a demand for service tax under the "Goods Transport Operator" service category. The Commissioner (Appeals) had vacated the original order demanding Rs. 1,08,961 from the respondents. The Tribunal's decision, based on the interpretation of section 73 of the Finance Act, 1994, was upheld by the Apex Court in CCE v. L. H. Sugar Factories Ltd 2005 (187) ELT 5/2 STT 282. As a result, the impugned order was sustained, and the revenue's appeal was rejected. en-us Mon, 13 Oct 2008 00:00:00 +0530 Mon, 06 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32848 The Appellate Tribunal CESTAT, Chennai dismissed the revenue's appeal regarding a demand for service tax under the "Goods Transport Operator" service category. The Commissioner (Appeals) had vacated the original order demanding Rs. 1,08,961 from the respondents. The Tribunal's decision, based on the interpretation of section 73 of the Finance Act, 1994, was upheld by the Apex Court in CCE v. L. H. Sugar Factories Ltd 2005 (187) ELT 5/2 STT 282. As a result, the impugned order was sustained, and the revenue's appeal was rejected. Case-Laws Service Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32848