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2008 (10) TMI 82 - AT - Service TaxPackaging service – refund claim - packaging activity came under the service tax net only with effect from 16-6-2005 - Commissioner (Appeals) was correct in holding the view that prior to that date whatever tax was paid under any of the category is liable to be refunded - appellants have also shown evidence to the effect that the tax paid by them under the category of ‘Business Auxiliary Services’ was not passed on to their customers – refund allowed
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