2009 (11) TMI 188

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....h Kumar for the Appellant. T.H. Rao for the Respondent. ORDER 1. Heard both sides on the appeal against the demand of service tax together with interest and imposition of penalty. The demand has been confirmed against the appellants on the ground that they were liable to service tax on taxable service received from Goods Transport Agency. 2. I find that the show-cause notice proposed reco....

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.... plea has been taken throughout the proceedings, at the initial stage as well as at the appellate stage and also before the Tribunal and does not stand controverted. Therefore, the appellants' submission that the service they received was from 'Goods Transport Operator' is acceptable. This being so, the decision of the Tribunal in CCE & C v. Kanaka Durga Agro Oil Products (P.) Ltd. [Final Order No....