https://www.taxtmi.com/caselaws?id=182912 The Tribunal allowed the department's appeal against the dropping of service tax demands on Goods Transport Operators Service and Clearing & Forwarding Agents Service for specific periods. The Tribunal held that the self-assessed tax payments made by the respondents were non-refundable, considering them as voluntary actions under the law. The Commissioner's order was set aside, citing that the returns filed under protest and tax payments were not valid protests. The appeal was allowed based on this reasoning. en-us Wed, 30 Aug 2006 00:00:00 +0530 Mon, 23 May 2016 14:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182912 The Tribunal allowed the department's appeal against the dropping of service tax demands on Goods Transport Operators Service and Clearing & Forwarding Agents Service for specific periods. The Tribunal held that the self-assessed tax payments made by the respondents were non-refundable, considering them as voluntary actions under the law. The Commissioner's order was set aside, citing that the returns filed under protest and tax payments were not valid protests. The appeal was allowed based on this reasoning. Case-Laws Service Tax Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182912