TaxTMI 
TaxTMI 
2015 (11) TMI 220
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....ides and perused the records. 4. Aggrieved by the impugned orders of the first appellate authority who has reversed the orders-in-original which has rejected the refund claims filed by the respondent assessee Revenue filed these appeals. 5. Learned D.R. would draw our attention to the impugned order and submit that the respondentassessee has represented himself as a person paying the service tax liability on behalf of the Goods Transport Agency and that the goods i.e. Bauxite Ore are exported to an entity in Japan who is a Company incorporated under law. It is also his submission that there are no rules or notification objecting the payment of service tax by a proprietorship concern on behalf of the transport agency to whom they....
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....to discharge the service tax on the services rendered by the Goods Transport Agency. To support his claim he produces sample copies of delivery challan. Referring to the same, he would submit that respondent assessee has procured Bauxite Ore from the mines and delivered it to the respondent assessee office at port of export which would mean that the transportation is from Udgir port to the Jaigad Port and being proprietorship concern is not like to discharge the service tax liability and mistake has done hence the amounts are claimed as refund from the department. 7. On consideration of the submissions made by both the sides and perusal of the records, we find that the issue is regarding the refund of an amount of service tax paid by the....
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....otifications objecting from payment of service tax by the individual directly on behalf of transporting agencies for transporting agencies for whom they are rendering the freight charges.' The Hon'ble Supreme Court has amplified as to what is the basis for any "tax" in Pratibha Processors vs. UOI reported in 1996 (88) ELT 12 S.C. Tax ' 'Meaning of ' Tax is an amount payable as a result of the charging provision ' It is a compulsory extraction of money by a public authority for public purposes, the payment of which is endorsed by law. Once it is held that the appellant was not liable to pay the service tax, the amount taken by the department is only in the nature of a deposit and the question of time-bar does not arise. Infact, the....
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....ee without authority of law, revenue must compensate assessee - This compensation includes interest on interest wrongfully withheld, irrespective of absence of any statutory provisions granting same Sections 237, 240, 244, 244A of Income Tax Act, 1961. " 7.1 As against the above reproduced findings, the Revenue's appeals do not evidence any other contrary decision to the fact that respondent-assessee is sole proprietorship concern. We have perused the sample of delivery challan produced by the learned Advocate which we reproduce:- 7.2 It can be seen from the above reproduced specimen challan that respondent-assessee had issued delivery challan for transit of Bauxite Ore to respondent-assessee office at Jaigadh port. It is very clear f....