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2014 (1) TMI 567 - AT - Service TaxRefund claim - Service of goods transport operator - Commissioner allowed refund claim - Held that:- as per the provisions of the Finance Act, 1994 and the Rules made thereunder, the service provider was to collect and pay the service tax. In view of this, the respondents are liable to pay service tax in respect of the services provided - As per the validation provisions, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any service tax refunded is recoverable within a period of 30 days from the date of the Finance Act, 2000 - in view of the retrospective amendment, the respondents are not entitled for any refund. Even if any case where the refund is allowed, the same is to be recovered hence the impugned order is not sustainable - Following decision of Laghu Udyog Bharti [1999 (7) TMI 1 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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