2007 (7) TMI 32

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....passed by the Commissioner (Appeals). The issue in the present appeal relates to whether the respondent is liable to pay Service tax in cash under TR-6 challan of freight on road transport service rendered by Goods Transport Agencies in respect of inputs raw material received in their factory during the period from 1-1-2005 to 30-9-2005. 2. Though the original adjudicating authority has confirm....

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....ment Ltd. v. CCE, Salem in Appeal No. S/PD/128/06 and S/25912006 reported in 2007 (7) S.T.R. 569 (Tri.) = 2007 TIOL-645-CESTAT, MAD in favour of the assessee. In the instant case, the assessee is engaged in the manufacture of polyester viscose blended yarn falling under Chapter 55 of CETA, 1985 and are availing benefit of Cenvat credit on inputs, capital goods and Service tax under Rule 3 of Cenva....

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....e". I am unable to agree with the said contention raised by the ld. JDR as rightly observed by the Commissioner (Appeals), the respondent herein do fall within the definition of "provider of taxable service" under Rule 2(r) which includes a personal liability for paying Service tax. In other words, such activities are covered by the definition of "output service". Therefore, the impugned order is ....