TMI Blog2007 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ST/43/2006 - Final Order No. A/791/KOL/2007 - Dated:- 20-4-2007 - [Order per] - The ld. Counsel appearing for the appellant submitted that they were service receiver but not service provider and the basic concept of the Service tax was under test before various courts at the material periods. The service provider was only liable to tax without the service receiver brought to the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Commissioner by virtue of exercise of his power under Section 84 of the Finance Act, 1994 is not sustainable. The Appellant was therefore entitled to the refund of levy that was earlier realized from them. Therefore, his prayer was that the impugned order dated 31-3-2006 may be set aside which has held that refund of Rs. 45,889/- was erroneous. 2. The ld. SDR appeared for the Revenue fairl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The order also does not show whether the Authority made any enquiry as required by Section 84 of the Finance Act, 1994 to come to a proper conclusion. Merely by change of opinion on self same material on record, the Revisionary Authority came to the conclusion that there was unjust enrichment. 3.2 It would be appreciated that an order not well reasoned, nor showing any enquiry made to opine t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
