2009 (3) TMI 130 - CESTAT, BANGALORE

Refund of service tax paid on GTA Service by truck owners –conditions to be fulfilled – Held that - The learned departmental representative stated that the respondents themselves paid the Service Tax and the department only demanded the differential duty as they would not be entitled for the benefit of the Notification No.32/2004-ST dt.3.12.2004 by which the respondents paid only 25% of the amount. From the definition of the GTA and also the clarification given by the Finance Minister in the budget speech, we are of the view that the tax has been paid wrongly and the respondents are not liable to pay any Service Tax. In these circumstances, we uphold the impugned orders and reject revenue’s appeals.