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2010 (12) TMI 782 - AT - Service TaxRefund calim - The respondents were engaged in providing services of mining to their clients/principals. With introduction of separate service under the category of mining service w.e.f. 1-6-2007, the respondents were of the view that their service would fall under the new category and the service tax paid by them was not statutorily required to be paid - Accordingly, they preferred a refund claim for an amount of Rs. 1,58,11,007/- the learned Counsel for the appellant has invited our attention to Annex. 4, another order of the same authority, being Commissioner dated 30th September 2005, passed in the case of the assessee itself, for the subsequent period April 2000 to March 2002, wherein it has clearly been held, that all these services as cataloged in the said order are not chargeable to service tax. And consequently the proceedings initiated against the assessee, wherein the adjudicating authority had demanded tax, were set aside, and the proceedings were dropped. It is not shown, that this order dated 30-9-2005 has, at all been appealed against, nor has it otherwise been shown to be wrong. In that view of the matter, the reasonings given by the learned Commissioner, in the order Annex. 2, also cannot sustain
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