2013 (12) TMI 1172

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....espondent. ORDER The only point of dispute in this case is as to whether during the period from 19-4-2006 onwards, the GTA services received by the appellant and in respect of which they had paid the service tax as service recipient would be treated as their output service and whether the GTA services received would be paid through GTA services. 2. Heard both the sides. 3. During the p....

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.... a manufacturer cannot be treated as his output service, as in terms of Rule 2(p) of the Cenvat Credit Rules, 'output service' means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy-holder or any other person, as the case may be and in case, the GTA service received by an assessee, there is no customer or client and hence, the GTA service r....