https://www.taxtmi.com/caselaws?id=335894 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Commissioner (Appeals). It was held that the appellant, having paid the service tax under protest and not as a service provider, was eligible for a refund. The absence of a quantifying show cause notice rendered the demand for tax unsustainable, following legal precedents that found tax paid under protest refundable. The appellant was granted the refund of Rs. 36,18,230 paid under protest for the Goods Transport Operators (GTO) service tax period, with consequential reliefs, if any. en-us Mon, 24 Oct 2016 00:00:00 +0530 Mon, 12 Dec 2016 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335894 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Commissioner (Appeals). It was held that the appellant, having paid the service tax under protest and not as a service provider, was eligible for a refund. The absence of a quantifying show cause notice rendered the demand for tax unsustainable, following legal precedents that found tax paid under protest refundable. The appellant was granted the refund of Rs. 36,18,230 paid under protest for the Goods Transport Operators (GTO) service tax period, with consequential reliefs, if any. Case-Laws Service Tax Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335894