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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court Rules Service Tax on Users Illegal; Refunds Available for Goods Transport Operators, Not Clearing Agents.</h1> The circular addresses the Supreme Court's ruling in a case concerning the levy of Service Tax on Goods Transport Operators and Clearing & Forwarding Agents. Initially imposed on service providers in 1997, the tax was later shifted to users, which the Supreme Court deemed illegal, allowing for refunds. Refund claims must be filed within six months of the judgment date, July 27, 1999, and processed within 12 weeks. The government exempted Goods Transport Operators from the tax as of June 2, 1998, but not Clearing & Forwarding Agents. Refund claims can be filed by those affected by the ruling. For further assistance, contact relevant Central Excise authorities.
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