TMI Blog2016 (1) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... e argument of the appellant that the amount of service tax paid under the head Manpower Recruitment Agency Services was not correct and the refund of the same should be sanctioned to the appellant. It is also observed from the case records that nowhere in these proceedings it has been held by the Adjudicating Authority or the First Appellate Authority that services provided by the appellant fall u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28-4-2009 Adjudicating Authority rejected a refund claim of ₹ 1,25,850/- filed by the appellant on the grounds that appellant has voluntarily paid service tax under Manpower Recruitment Agency Services. Appellant filed an appeal before Commissioner (Appeals) on the grounds that the services provided by the appellant neither falls in the category of Manpower Recruitment Agency Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the Service Tax Liability under Cargo Handling Services provided by the appellant and was correctly upheld by the First Appellate Authority under OIA dated 29-1-2010. Learned AR, therefore, strongly defended the orders passed by the First Appellate Authority. 4. Heard both sides and perused the case records. An amount of ₹ 1,25,850/- was paid by the appellant under Manpower Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cargo Handling Services or Manpower Recruitment Agency Services. After discussing various case laws, First Appellate Authority has held that the plea of the appellant is not sustainable and accordingly upheld the OIO passed by the Adjudicating Authority. It has been specifically held by the Adjudicating Authority that appellant has wrongly paid service tax under Manpower Recruitment Agency Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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