https://www.taxtmi.com/caselaws?id=76692 Service tax was held payable by the recipient or user of Goods Transport Operator services, as the Tribunal followed the Supreme Court's ruling in Gujarat Ambuja Cements Ltd. and the earlier decision in Laghu Udyog Bharati, which validated the levy on users of such services. Applying that precedent, the Tribunal found no merit in the refund claim and sustained the order rejecting refund, thereby upholding both the tax demand and the denial of refund. en-us Tue, 11 May 2010 00:00:00 +0530 Wed, 14 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76692 Service tax was held payable by the recipient or user of Goods Transport Operator services, as the Tribunal followed the Supreme Court's ruling in Gujarat Ambuja Cements Ltd. and the earlier decision in Laghu Udyog Bharati, which validated the levy on users of such services. Applying that precedent, the Tribunal found no merit in the refund claim and sustained the order rejecting refund, thereby upholding both the tax demand and the denial of refund. Case-Laws Service Tax Tue, 11 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76692