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2018 (5) TMI 113 - CESTAT AHMEDABADRefund of excess amount of service tax - Section 11B of CEA, 1944 - Held that: - there is no basis or requirement to amend the work orders, to be eligible to the refund of excess service tax paid - It is quite natural that the value of service tax would be reduced by the service receivers, if the service provider failed to conform the services for which the work orders issued - refund allowed - appeal allowed - decided in favor of appellant.
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