2007 (3) TMI 83

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....er examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants are manufacturers of cement. When they receive their inputs into their factory, they avail themselves of Goods Transport Agency's Service (GTA Service, fo....

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....actory. On this basis, a show-cause notice was issued, which was contested. In adjudication of the dispute, learned Commissioner sustained the above objection of the department and confirmed demand of service tax to the extent of over Rs. 1.17 crores against the appellants under Section 73 of the Finance Act, 1994. He also imposed a penalty of equal amount on the assessee under Section 76 of the s....

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.... Explanation, the GTA Service so received by the appellants would have been covered under the definition of "input service" under Rule 2(1) of the aforesaid Rules. By virtue of the Explanation, it shall be deemed to be "output service". In other words, the appellants, while paying service tax on GTA Service availed in connection with removal of their final product from factory, were doing so on an....