The Tribunal noted that Section 68(2) explicitly casts the liability on the service recipient for certain services like GTA, and Clause 3(b) of the notification specifically denies refund to such persons.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has dismissed appeals filed by Amrut Cold Storage Pvt. Ltd., Silver Sea Food, and Silver Star Exports, all based in Porbandar, Gujarat, in a case involving refund claims of service tax paid on Goods Transport Agency (GTA) services used for the export of goods. The…
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