Refund entitlement follows annulment of service tax demand for goods transport operator services.

Refund of service tax became admissible once the appellate authority set aside the original demand orders for goods transport operator services. The text notes that, after the demand itself was annulled, refusal of refund on the basis that liability had not been separately distinguished was inconsistent with that consequence. The operative result was that the assessee succeeded and the refund claim was allowed.

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Issues: Whether refund is admissible after the order demanding service tax on goods transport operator services is set aside.

Analysis: The appellate authority had already set aside the original demand orders. Once the demand itself is annulled, denial of refund on the footing that liability was never distinguished is inconsistent with the consequence of that setting aside.

Conclusion: Refund was held to be admissible, and the assessee succeeded.

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