2023 (6) TMI 465

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....sh, Advocate for the Appellant Smt. K. Komathi, ADC (AR) for the Respondent ORDER Brief facts are that the appellant is registered as an assessee for providing services of Technical Inspection and under Goods Transport Agency service. It is submitted by the learned counsel Smt. Pallavi Ganesh appearing on behalf of the appellant that they paid service tax under GTA service for transportat....

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....he present period wherein the demand has been confirmed. Without filing an appeal against such order and obtaining a favourable order setting aside the demand under GTA service, the appellant is not eligible for refund. 3. Heard both sides. 4. On perusal of the Final Order dated 1.5.2019, it is seen that there was an earlier demand for various services including GTA service for the period 1.....