2009 (1) TMI 210

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....79/WZB/2009-CIV/SMB dt. 29.1.2009 certified on 23.2.2009 in Appeal No. ST/86/2008) Shri N.A. Sayed, JDR for Appellant. None for Respondents. Per P.G. Chacko: This appeal was filed by the Department. No representation for the respondent despite notice, nor any request for adjournment either. In the circumstances, I am inclined to dispose of the appeal. 2. After examining the records and hearin....

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....id not provide any taxable service or did not manufacture final products the service for which he was liable to pay service tax should be deemed to be the output service. In the present case, the D.R. submits that the respondent was a manufacturer of final product and, therefore, they were not eligible for the benefit of the above explanation. In other words, the GTA service on which they paid ser....