2002 (5) TMI 3 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal regarding a refund claim of Rs. 19,893.00 paid as Service Tax from November 1997 to January 1998. The appellants argued that no Service Tax was due when they received direct deliveries from suppliers, not transporters, for transportation of raw materials like Hard Coke. The authorities initially rejected their claim, but the Tribunal ruled in favor of the appellants based on the definition of "Goods Transport Operator" under Section 65(17) of the Finance Act, 1994, stating that Service Tax is only applicable when services are provided by a commercial concern engaged in goods transportation. Since the appellants received goods directly from suppliers, who were not transporters, Service Tax was not payable.