https://www.taxtmi.com/caselaws?id=233704 The Tribunal found the refund claim timely filed within the statutory limit under Section 11B of the Central Excise Act, 1944, allowing the appeal and upholding the refund claim of service tax. Regarding the liability of service tax on transport services received, the Tribunal remitted the matter back to the Adjudicating Authority to verify if services were received from individual truck owners and not a GTA service provider, emphasizing the need for proper evidence and fair assessment before making a final decision. en-us Wed, 20 Feb 2013 00:00:00 +0530 Sat, 11 May 2013 20:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233704 The Tribunal found the refund claim timely filed within the statutory limit under Section 11B of the Central Excise Act, 1944, allowing the appeal and upholding the refund claim of service tax. Regarding the liability of service tax on transport services received, the Tribunal remitted the matter back to the Adjudicating Authority to verify if services were received from individual truck owners and not a GTA service provider, emphasizing the need for proper evidence and fair assessment before making a final decision. Case-Laws Service Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233704