2005 (3) TMI 7

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..... 1-3-2005
Appeal No. S/87/2004 - Final Order No. 423/2005
Service Tax
Service Tax – Goods Transport Operators – Refund
[Order (Oral)]. - The Commissioner (Appeals) in his order dated 30-6-2 .....

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..... l in the case of L.H. Sugar Factories Ltd. it. CCE - 2004 (165) E.L.T. 161. However, the Commissioner (Appeals) has not granted the consequential refund on the ground that the liability to pay service .....

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