ASIL INDUSTRIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS appeal is directed against order in appeal dated 16 -11 -2005 in appeal No. ST/42/06 and against order in appeal dated 9 -9 -2005 in appeal No. ST/213/06. Since the issue involved in both the appeals is identical, they are disposed by a common order.

(2.) THE issue involved in this case is regarding the rejection of refund claim filed by the appellant, by the lower authority in respect of service tax amount paid by them on the receipt of the services from goods transport operators during the period 16 -11 -1997 to 2 -5 -1998. The learned consultant appearing for the appellant submits that they are not required to pay the service tax demanded from them in respect of the services received from goods transport operators as the Provisions of Section 73 of Finance Act, 1994 are not invokable against them. It is his submission that they paid the service tax under the coercion of the departmental officers.

(3.) LEARNED DR submits that there is no coercion but only a request letter from the Superintendent directing the appellant to deposit the service tax.