2005 (3) TMI 798 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal regarding the recovery of service tax on the services of a 'goods transport operator' for a specific period. The Commissioner's decision to deny a refund after setting aside the original authority's orders demanding service tax was deemed unsustainable. The Tribunal held that the appellants are entitled to a refund in this case.