2006 (6) TMI 31

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.... 2. The relevant facts that arise for consideration are the appellants had availed the services of goods transport operators during the period 16.11.97 to 01.06.98. Show cause notice was issued to them demanding the service tax. The appellants subsequently on their own filed ST 3B returns on 13.11.03 and deposited a sum of Rs. 99,615/- (Rupees Ninety Nine Thousand Six Hundred and Fifteen only) t....

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.... (SC)]. 4.    Learned DR on the other hand points out that the amount, which has been deposited, by the appellant was not against the show cause notice but is against their self-assessed ST 3B returned filed by them. 5. Considered the submissions made by both sides and perused records. In this case, the appellants have on their own filed service tax returns (ST 3B) 13.11.03, d....

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.... under Section 73 of the Finance Act, 1994 where the returns have been filed under Section 71A of the said Act. Whereas, in the present case, the adjudicating authority has not decided the demand raised under Section 73 of the Finance Act, 1994. He has decided the refund claim in respect of service tax deposited by the appellants. The appellants did not deposit the amount of service tax in complia....

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.... "the service tax which was paid by the appellants will be deemed to have been paid under the validated provisions. The question of refund of service tax, which now deemed to have been paid under the provisions, which are validated retrospectively, cannot, therefore, arise." Since the appellants have paid the service tax, which was chargeable from them, the Deputy Commissioner, Central Excise, Bhi....