2011 (9) TMI 543

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....hok Jindal: The appellant has filed this appeal against the impugned order denying the refund claim filed by them on 13/05/2006. The brief facts of the case are that during the period from August, 2002 to August, 2004 the appellant availed services from their foreign service provider of technical know-how and paid the service tax on the basis of reverse charge mechanism as service recipient of th....

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....vide order No. A/150-151/WZB/2007/CSTB/C-I dated 22/02/2007 has held that the services availed by the appellant are not  taxable service during the impugned period. Therefore, the impugned order denying the refund claim is not sustainable. He further submitted that as the services provided by the foreign supplier are held to be not a taxable service, therefore, the question of payment of serv....