2009 (11) TMI 457

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....asad, Consultant, for the Appellant. Shri M. Ravi Rajendran, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - Impugned orders were passed revising the orders passed by the Assistant Commissioner. Vide the order impugned in Appeal No. ST/661/09, the Commissioner demanded Service tax of Rs. 5,38,471/- found to be due from the appellants towards GTA services availed by it dur....

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....1/06 S.T., dated 1-3-2006 on the sole ground that the benefit was not available to per sons like the appellants who paid tax in terms of Section 68(2) of the Act. The original authority found that as per Order No. 5/1/07 S.T., dated 12-3-2007 is sued by CBEC under Section 37B, the benefit was available also to assessees who paid Service tax under GTA in terms of Section 68(2) of the Act. The impug....