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2015 (2) TMI 478 - MADRAS HIGH COURTRefund claim - Duty paid under protest - Goods Transport Agency - whether the appellant is entitled for refund of the service tax already paid - Held that:- Users of the service rendered by the Goods Transport Operators are liable to pay service tax. In the present case, the appellant is using the services of the Goods Transport Operators during different periods between 1997 to 1999. Hence, the appellant is liable to pay service tax. Since the appellant has already paid the service tax, as per the law laid down by the Supreme Court in the case of Gujarat Ambuja Cements Ltd. V. Union of India reported in [2005 (3) TMI 492 - SUPREME COURT], the question of refund will not arise and the appellant is not entitled for refund. Hence, the Tribunal is justified in confirming the order of the Original Authority declining to grant refund. - Decided against assessee.
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