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2016 (10) TMI 654 - AT - Service TaxRefund claim of service tax paid - classification of services - “Business Support Service” or “Business Auxiliary Service” - whether the appellant justified in claiming refund of tax paid under the head “Business Support Service” as now he believes the service to be classified under the head “Business Auxiliary Service”? - the decision in the case of Pagariya Auto Centre Vs. Commissioner of Central Excise, Aurangabad [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] relied upon - Held that: - appellant himself has classified the services, discharged tax on the commission received from financial institution under the category of “Business Support Service”. The issue is no more res integra the tax liability arises on these services under “Business Auxiliary Service” as per Larger Bench decision, appellants classification of services as per his knowledge, under a category cannot be held to be as misunderstanding of law as the tax liability arised on the commission, cannot be disputed. Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now - refund claim rejected - appeal dismissed - decided against appellant.
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