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    <title>2006 (12) TMI 90 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the original authority&#039;s orders, dismissing appeals by M/s. EID Parry (India) Ltd. regarding service tax payment under Goods Transport Operators&#039; Service. It affirmed the legality of the self-assessment tax payments made in November 2003, rejecting refund claims. The Tribunal emphasized that returns filed under protest were deemed voluntary, invalidating any protest. The judgment clarified obligations under the Finance Act, 2003, and the self-assessment nature of assessments, ultimately ruling in favor of the original authority&#039;s decisions.</description>
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    <pubDate>Wed, 06 Dec 2006 00:00:00 +0530</pubDate>
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      <title>2006 (12) TMI 90 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=4357</link>
      <description>The Tribunal upheld the original authority&#039;s orders, dismissing appeals by M/s. EID Parry (India) Ltd. regarding service tax payment under Goods Transport Operators&#039; Service. It affirmed the legality of the self-assessment tax payments made in November 2003, rejecting refund claims. The Tribunal emphasized that returns filed under protest were deemed voluntary, invalidating any protest. The judgment clarified obligations under the Finance Act, 2003, and the self-assessment nature of assessments, ultimately ruling in favor of the original authority&#039;s decisions.</description>
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      <pubDate>Wed, 06 Dec 2006 00:00:00 +0530</pubDate>
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