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2006 (12) TMI 90 - CESTAT, CHENNAIReceiving Goods Transport Operators’ Service during 16-11-1997 to 1-6-1998 and after amendment enacted by Finance Act, 2003 assessee deposited the service tax due in November, 2003 under protest - returns had been filed within the time stipulated under the Finance Act, 1994 as amended by FA, 2003 and that the assessment made therein was self-assessment - Every self-assessment is voluntary and there is no scope for protest duty paid pursuant to such assessment are not refundable
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