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2016 (9) TMI 1398 - AT - Service Tax100% EOU - refund of service tax paid - N/N. 5/2006-ST dated 14.03.2006 - input services - works contract service - business auxiliary service - public relation management service - architect services - club or association services - testing service - packaging activity services - Held that: - with regard to input service relating to works contract, business auxiliary service, architect service and public relation management service, appellants are entitled to refund under Rule 5 - with regard to other three services, namely, club or association services, testing service, packaging activity services, appellants claim is dismissed being not pressed for as the amount are too meager - appeal allowed in part.
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