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2017 (1) TMI 382 - AT - Service TaxRejection of refund claim - N/N.41/2007-ST dated 06.10.2007 - technical testing and analysis services - Held that: - when classification for services was not questioned by the revenue, the denial of refund of service tax paid by them is only thwarted attempt to deny legitimate rights of the respondent for which respondent is correctly entitled to. In their memo of appeal the revenue again reiterated their stand and has simplicitor observed that the order of the lower authorities does not seem to be legal and proper - refund allowed - appeal rejected - decided against Revenue.
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