https://www.taxtmi.com/caselaws?id=96 The Appellate Tribunal upheld the recovery of refunded Service Tax from transporters, rejecting their argument that the company should be liable for the tax. The Tribunal emphasized that the refund was granted to the transporters, not the company, and that the recovery was for an erroneous refund. It dismissed the transporters' plea, stating that the issue of liability was between the transporters and the company and did not alter the legal position. Consequently, the Tribunal found no merit in the transporters' appeal and confirmed the recovery of the refunded Service Tax from them. en-us Tue, 14 Jan 2003 00:00:00 +0530 Thu, 03 Jul 2008 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96 The Appellate Tribunal upheld the recovery of refunded Service Tax from transporters, rejecting their argument that the company should be liable for the tax. The Tribunal emphasized that the refund was granted to the transporters, not the company, and that the recovery was for an erroneous refund. It dismissed the transporters' plea, stating that the issue of liability was between the transporters and the company and did not alter the legal position. Consequently, the Tribunal found no merit in the transporters' appeal and confirmed the recovery of the refunded Service Tax from them. Case-Laws Service Tax Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96