2017 (9) TMI 889

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..... question of refund does not arise - appeal dismissed - decided against appellant.
Mr. M.V. Ravindran, Member (Judicial) Written submissions for the Appellant. Ms. B. V. Siva Naga Kumari, Commissioner (AR) for the Respondent ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against the Order-in-Appeal No.19/2008 (V-II) ST dated 07.11.2008. 2. None appeared on behalf of the appellant. Appellant had filed a written submission by a letter dated 23.02.2017 which is taken on record and considered along with grounds of appeal. 3. The issue in short that falls for consideration is whether the appellant is eligible for the refund of an amount along with interest paid by him on 31.03.2004 under reverse charge mechanism for the .....

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..... through the above submissions and considered the rival contentions. Now the issue to be decided is whether the service tax paid in, March 2004 in respect of services received from 'Goods Transport Operators' during the period 16/11/1997 to 2/6/1998 is legally correct or not. MY findings are as follows. Hon'ble Supreme Court, in the year 1999 in M/s Laghu Udyog Bhrati Vs Union of India case has struck down the rule of making the recipient of service liable to pay service tax as Ultra Vires the Act and ordered for refund of taxes paid on the subject service during the relevant period. Appellants did not pay any service tax during the period for which it is taxable and hence this issue is not raised by the department. In 2000 Budget, Finan .....

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..... e of the amendment to he word "assessee" in Section 65(5) and the amendment to Section 66(3), the liability to pay the tax is not on the person providing the taxable service but, as far as the service provided by clearing and forwarding agents and goods transport operations are concerned, on the person who pays or the services. As far as Section 68(1A) is concerned by virtue of the proviso added in 2003, the persons availing of the services of goods transport operators or clearing and forwarding agents have explicitly been made liable to pay the service fax." Para 23. "…………….The statutory foundation for the decision in Laghu Udhyog Bharat has been replaced and the decision has thereby cease .....

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