2015 (11) TMI 1575

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..... ond the initial free period did not pertain to GTA service but pertained to storage and warehousing service while refund has been sanctioned treating the same as part of GTA service and is time barred - Held that:- the issue of sanction of refund claim of service tax paid on LDD & TSC charges has been discussed by Commissioner (Appeals) citing C.B.E. & C. Circular No. 104/07/2008-S.T. wherein it h .....

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..... ST/A/53532/2015-CU(DB) - Dated:- 5-11-2015 - G. Raghuram, President and Shri R.K. Singh, Member (T) Shri R.K. Mishra, DR, for the Appellant. Shri Vivek Sharma, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Revenue is in appeal against the order-in-appeal dated 26-3-2009 which sustained the sanction of refund of ₹ 4,56,056/- for the period .....

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..... . 3. We have considered Revenue s contentions. We find that the issue of sanction of refund claim of service tax paid on LDD TSC charges has been discussed by Commissioner (Appeals) citing C.B.E. C. Circular No. 104/07/2008-S.T. wherein it has been clarified that such storage/temporary warehousing facility is a part and parcel of Goods Transport Agency service. Further as has been observed .....

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