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2014 (5) TMI 913 - AT - Service TaxDenial of refund claim - Technical Consultancy and Management Services - Held that:- It is evident from the facts and circumstances of the present case that no service was rendered and the tax was paid mistakenly, which was claimed as refund after repayment of full amount of advance received along with the amount of interest to the depositor of the amount and as such, I find that the Order-in-Original dated 31.5.2006 is correct and as per law, granting refund to the appellant. - Decided in favour of assessee.
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