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2011 (6) TMI 290 - CESTAT, DELHIRefund of service tax paid - Sourcing of customers - Notification No.14/2005 dated 10.9.2004. - Appellant was remunerated by ICICI, HFC in pursuance of the terms of understanding between the bank and the Respondent for the service provided to the Bank principal - Revenue was of opinion on the facts as stated above, at the outset, that the nature of the service provided was misconstrued by the Appellate Authority to hold that refund is admissible to the Respondent which is not permissible by law - there was de-link of the entire transaction splitting into two different aspects, each aspect needs examination under touchstone of law. The transaction of the Respondent brought it to the fold of law - Revenue Appeal allowed.
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