2010 (5) TMI 142 - AT - Service Tax

Goods Transport Operator s services- Held that- The demand of service tax on the assessees who are recipients of Goods Transport Operator s services is required to be upheld in the light of the apex Court s decision in the case of Gujarat Ambuja Cements Ltd. Vs. UOI 2005 -TMI - 225 - SUPREME COURT, The impugned order rejecting the refund claim is upheld and we reject the appeal

Summary

The Appellate Tribunal CESTAT, Chennai upheld the demand of service tax on recipients of Goods Transport Operator's services based on the apex Court's decision in Gujarat Ambuja Cements Ltd. Vs. UOI. The refund claim of Rs.15,88,185/- was rejected, and the appeal was dismissed in light of the apex Court decision.