Service Tax — Clearing & Forwarding Agents and Goods Transport Operators — Supreme Court Judgment in W.P. No. 53/98 in case of M/s. Laghu Udyog Bharati v. U.O.I.

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..... issued for the convenience of the assessees concerned and the general Trade as well in respect of the above said two services. (i) The levy of Service Tax on Goods Transport Operators and Clearing and Forwarding Agents was initially imposed on the Service providers, i.e. Goods Transport Operator and Clearing & Forwarding Agents, in the Budget 1997. However, the said levy was transferred to u .....

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..... the refund claims arising in relation to the Service Tax matters. Therefore, all the assessees or the persons who intend to file the refund claim in view of the captioned judgment of the Hon'ble Supreme Court are required to file a regular refund claim in Prescribed Form "R". Such refund claims should be filed within 6 months from the date of judgment of Supreme Court which is 27th July, 1999 whi .....

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..... ing Agents, the users of this service have been paying Service Tax, till date. In view of the above judgment of Hon'ble Supreme Court, refund claims may be filed by those who had availed themselves of Clearing and Agents and Goods Transport Operators to be illegal. The Court has only struck down those provisions in the Service Tax Rules, 1994 which had shifted in 1997 the burden of levy and collec .....

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