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2018 (6) TMI 251 - AT - Service TaxRefund of an amount paid by mistake - N/N. 25/2012 dated 20/06/2012 - Held that:- It transpires that at serial No. 25 exemption is granted to services provided to Government, local authorities of government authority in respect of sanitation conservancy, solid waste management - In the case in hand, it is not in dispute that the appellant herein has rendered the services to MIDC for garbage collection disposal thereof, it is found that the adjudicating authority was correct in allowing the refund claim filed by the appellant - Revenue is directed to refund the amount as has been ordered by the adjudicating authority - Appeal allowed - decided in favor of appellant.
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