NITIN SPINNERS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS appeal is filed by the appellant against order in appeal dated 5 -10 -2005.

(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 1 -6 -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 also deposited a sum of Rs. 99,615/ - (Rupees Ninety Nine Thousand Six Hundred and Fifteen only) towards the service tax on GTO services availed by them during the period. Subsequently the appellants filed the refund claim of the said amount on the ground that the show cause notice issued to them is not proper and no demand can be made against them. The adjudicating authority rejected the refund claim. On an appeal the Commissioner's (Appeals) also held the original and rejected the file by the appellant. Hence this appeal.

(3.) THE learned consultant appearing for the appellant submits that the amount of service tax deposited by them with the Department was in pursuance to the show cause notice issued by the authority.