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2016 (10) TMI 654 - CESTAT MUMBAI

2016 (10) TMI 654 - CESTAT MUMBAI - 2016 (43) S.T.R. 437 (Tri. - Mumbai) - Refund claim of service tax paid - classification of services - “Business Support Service” or “Business Auxiliary Service” - whether the appellant justified in claiming refund of tax paid under the head “Business Support Service” as now he believes the service to be classified under the head “Business Auxiliary Service”? - the decision in the case of Pagariya Auto Centre Vs. Commissioner of Central Excise, Aurangabad [201 .....

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the tax liability arised on the commission, cannot be disputed. Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now - refund claim rejected - appeal dismissed - decided against appellant. - ST/465 & 466/11 - A/85990-85991/16/STB - Dated:- 3-2-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri R.S. Indani, Advocate for Appellant Shri R.K. Das, Dy. Commr. (A.R.) for Respondent ORDER These appeals are directed a .....

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rial period under the category Business Auxiliary Service . The appellant had discharged Service Tax under Business Support Service on receipt of show-cause notice appellant assessee filed refund claim, of the amount paid by them under Business Support Service . The lower authorities held that the Service Tax demand under Business Support Service is correct accordingly refund filed by the appellant needs to be rejected. 4. From the records, we find during the period in question, appellant themse .....

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