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Sharam Sewa Associates Versus Commissioner of C. Ex., Allahabad

2016 (1) TMI 628 - CESTAT ALLAHABAD

Refund - service tax was mistakenly paid - Adjudicating Authority rejected a refund claim filed by the appellant on the grounds that appellant has voluntarily paid service tax under Manpower Recruitment Agency Services - Held that:- , there is strength in the 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 th .....

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U[DB] - Dated:- 9-7-2015 - G. Raghuram, President and Shri H.K. Thakur, Member (T) Shri Raghu Raj, Representative, for the Appellant. Shri R.K. Grover and R.K. Gupta, ARs, for the Respondent. ORDER [Order per : H.K. Thakur, Member (T)]. - This appeal has been filed by Sharam Sewa Associates against OIA No. 9/ST/APPL/ALLD/2010, dated 29-1-2010 under which OIO No. 02 (ST) Refund/Sharam/77/2008, dated 28-4-2009 was upheld. Under OIO dated 28-4-2009 Adjudicating Authority rejected a refund claim of .....

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29-1-2010, after relying upon certain judgments of CESTAT, held that appellant is rendering Cargo Handling Services. 2. Shri Raghu Raj, (Partner of the appellant) argued that service tax was mistakenly paid under Manpower Recruitment Agency Services which was not the correct classification and, therefore, refund of service tax paid under Manpower Recruitment Agency Services is required to be refunded. 3. Shri R.K. Grover (AR) and Shri R.K. Gupta (AR) appeared on behalf of the Revenue i .....

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paid by the appellant under Manpower Recruitment Agency Services but subsequently appellant realised that the service tax was not required to be paid under Manpower Recruitment Agency Services. Adjudicating Authority under order dated 28-4-2009, while rejecting the refund claim of the appellant, mentioned that appellant paid service tax under the category Manpower Recruitment Agency Services instead of paying the same under the heading Cargo Handling Services. It was argued by the appellant bef .....

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