2009 (4) TMI 424

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....s, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  In terms of the impugned order, the appellants are required to pre-deposit the following sums : (a)     Service Tax of Rs. 3,33,03,995/- (Rupees Three Crore Thirty Three Lakhs Three Thousand Nine Hundred Ninety five only) under provisions ....

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....ue of Section 68(2), the appellants who are the receivers of the service are liable to pay service tax. 5. The appellants took service tax credit in respect of the various input services availed by them. The appellants utilized the service tax credit for payment of the service tax on the above mentioned services. The Department took objection for the same on the ground that the above menti....

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....524 (Tribunal)]. 6. Learned JCDR raised several legal contentions to hold that the said services can not be considered as "output services" and consequently the Service Tax liability cannot be through availing the Cenvat credit. 7. On a careful consideration of the issue, we find that only GTA services have been excluded from the scope of output services w.e.f. 1-3-2008. As far as ....