TMI Blog2015 (10) TMI 1933X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue, Commissioner (Appeals) reversed the said order on two grounds. First on the ground of time bar, the refund applicant stand filed on 31.1.07 for the period January, 2005 to November, 2006. Admittedly the service tax in question was not paid by the appellant under protest, neither the assessments were provisional, in which case the limitation would apply. Inasmuch the refund stand f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-ST(SM) - Dated:- 13-3-2014 - Ms. Archana Wadhwa, Member (Judicial), J. For the Petitioner : Shri R K Phillips, Advocate For the Respondent : Shri D Singh, AR ORDER Per Archana Wadhwa: The appellant as recipient of goods transport services, paid service tax on GTA service received by them during the period from Jan.,05 to Nov.,06. However, they paid service tax on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant from their customers. Against this order, this appeal has been filed along with stay application. 2. Heard both the sides. 3. Sh. R.K. Philips, ld. counsel for the appellant, citing the judgment of Apex Court in the case of Mafatlal Industries Ltd. Vs Union of India reported in 1997(89) ELT-247(SC) pleaded that in view of this judgment, the amount collected as duty by the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on an appeal filed by the Revenue, Commissioner (Appeals) reversed the said order on two grounds. First on the ground of time bar, the refund applicant stand filed on 31.1.07 for the period January, 2005 to November, 2006. Admittedly the service tax in question was not paid by the appellant under protest, neither the assessments were provisional, in which case the limitation would apply. Inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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