2013 (12) TMI 1476

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....late Tribunal, South Zonal Bench at Bangalore, dated 12-3-2009 and sought to be admitted on the following suggested question of law : "Whether CESTAT is correct in holding that the GTA service utilized by the assessee as recipient, is input service for providing the output service i.e., 'authorized service station'?" The aforesaid question amply suggests that there is no element of law involved ....