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2008 (3) TMI 271 - AT - Service TaxRefund claim was rejected in OIO on the ground that in the retrospective amendment to the Finance Act, vide service tax liability has to be discharged by the receiver of the services of C/F agents – It is noticed that the co-ordinate Bench of the Tribunal in Appeal No.ST/45/01 had rejected the Appeal filed by assessee - decision/judgment of the co-ordinate Bench applies in all fours in this case also, as it is in respect of the very same order-in-appeal – hence impugned appeal is dismissed
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