COMMISSIONER OF CUSTOMS Vs. MRF LIMITED

JUDGEMENT

(1.) THIS is a Revenue appeal filed against Order -in -Appeal No. 62/2003 ST dated 30.10.2003 by which the Commissioner (A) has set aside the levy of Service Tax under the category of Transport Operators. The assessee had engaged trucks to transport their products/materials to different destinations. During the month of November 1997, the Government of India issued Notification MF (DR) 41/97 dated 5.11.1997 asking the users of lorries for transport of their goods from one place to another place to pay Service Tax at the rate of 5% on their transport charges. The assessee had paid an amount of Rs. 56,577/ - towards Service Tax on Road Transport Charges in the year 1997 -98. The assessee had claimed for refund of the Service Tax paid, which was rejected by the Deputy Commissioner. However, the Commissioner allowed the same. Revenue is aggrieved with this order.

(2.) THE learned JDR submits that the Tribunal in the case of J.K. Industries Ltd. v. CCE, Indore 2006 (3) STR 14 (Tri. -Del.) have clearly held that when the tax has been paid on the basis of self assessment as per statutory provisions and the same is regarded to be valid collection of tax by Government and therefore, refund cannot be ordered. He submits that this judgment clearly applies to the facts of this case, as it dealt with the same situation.

(3.) THERE was a letter from the respondent requesting the Bench to take up the matter on merits. Respondent's representative was present in the court conceded the position as expressed by learned JDR.