Search Results Page

Search Results

1 - 8 of 8 (0.56 seconds)
Kec International Ltd. vs Cce on 26 July, 2006 cites

J.K. Industries Ltd. vs Commissioner Of Central Excise on 6 February, 2006

5. Considered the submissions made by learned DR. and perused the records. I find from the records that the appellants were never issue a show cause notice or the demand of the service tax on the services received by him from goods transport operators. The amount of service tax paid by the appellant through TR-6 challan is based on there own self-assessment. The said amount has been deposited by them vide TR-6 challan without any request or direction from the department, albeit the amount is paid under protest. To my mind, this amount, which has been paid by the appellants, would get covered under the self-assessment and discharge of service tax liability by the assessee. Identical issue in respect of the service tax refund paid on the goods transport operators services by self assessment was before the Division Bench in the case of J.K. Industries Limited v. Commissioner of Central Excise, Indore as reported at 2006 (3) [S.T.R. (14) (Tri. -Del.)], wherein the Division Bench at paragraph number '9' held as under:
Customs, Excise and Gold Tribunal - Delhi Cites 37 - Cited by 6 - Full Document
1