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of <h1>Tribunal allows appeal on service tax demands for Goods Transport Operators & Clearing Agents</h1> <h3>COMMISSIONER OF C. EX., CHENNAI Versus E.I.D. PARRY INDIA LTD.</h3> The Tribunal allowed the department's appeal against the dropping of service tax demands on Goods Transport Operators Service and Clearing & ... - Issues involved: Appeal against dropping of demands of service tax on 'Goods Transport Operators Service' and 'Clearing & Forwarding Agents Service' for specific periods.Service Tax on Goods Transport Operators Service: The department appealed against the dropping of service tax demands on Goods Transport Operators Service for a certain period. The tax amount was paid within the prescribed time limit under Rule 7A of the Service Tax Rules, 1994, based on self-assessment done in the tax returns filed with 'UNDER PROTEST' endorsement. The respondents also submitted a letter raising legal contentions and registering their protest without prejudice to their right to contest the demand or claim refunds in the future.Service Tax on Clearing & Forwarding Agents Service: The department contested the dropping of service tax demands on Clearing & Forwarding Agents Service for a specific period. The respondents' self-assessed tax payments were deemed non-refundable based on the Supreme Court's judgment in Gujarat Ambuja Cements Ltd. v. UOI, which upheld the constitutional validity of retrospective amendments to the Finance Act, 1994. The respondents' attempt to rely on the decision in Commissioner v. L.H. Sugar Factories Ltd. was deemed invalid, as the returns filed under protest and tax payments made were considered voluntary actions under the law.Decision: The Tribunal disagreed with the respondents' submissions, citing similar cases where self-assessed duty paid was held non-refundable. The Tribunal found that the returns filed under protest, assessments made under protest, and tax payments were voluntary actions, thus invalidating the protest. The Commissioner's order, based on the earlier judgment in L.H. Sugar Factories case and not considering the Gujarat Ambuja Cements judgment, was set aside, and the appeal was allowed.
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