2009 (7) TMI 255

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....Respondent. [Order]. - After hearing both the sides, I dispense with the condition of pre-deposit of duty and penalty and proceed to decide the appeal itself inasmuch as the issue is covered by Hon'ble Supreme Court judgment. 2. Demand of service tax stand confirmed against the appellant in respect of GTA service availed by them during the period 16-11-1997 to 2-6-1998, by way of issuance of....

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....above judgments, while reiterating submissions of the appellant, but does not deal with them, while arriving at findings against them. The adjudicating as well as appellate authorities, while deciding matters, have to keep in mind that once a law is declared by the higher appellate forum on a disputed issue, the same should be followed in deciding matters. Not doing the same amounts to not followi....