2006 (7) TMI 721

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....Respondent. ORDER This appeal is directed against order in appeal dated 13-10-2005 which upheld the order in original dismissing the refund claim of the appellant. 2. The relevant fact that arise for consideration are appellant were liable to deposit the amount of service tax on the services received by them from goods transport operators during the period 1997-98. The said service tax was....

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....t agreeing with the views of the authority for making payment of the service tax on the goods transport operators services received by them. 4. The learned departmental representative submits that the issue is no longer open for the appellants to agitate in view of the fact that the matter is covered by the decision of the Division Bench in the case of J.K. Industries Limited v. Commissioner....

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....nsistences of the revenue. This in itself can be considered as a self-assessment done by the appellant. 6. Identical issue of refund of the amount of service tax paid by the assessee on self-assessment was before the Division Bench in the case of J.K. Industries Limited (Supra). The Division Bench in that case held at paragraph '9' held as under :- "The service tax paid on the basis of sel....