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TMI Blog2018 (1) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) for the Respondent ORDER Per : Archana Wadhwa After hearing both sides, we find that the appellant is providing services under the category of Banking and other Financial Services, which are taxable and the appellant is duly registered with the Service Tax authorities for providing such services. 2.1 As a result of audit conducted in their various premises, a view was entertained that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority after issuing of Show Cause Notice and resulted in passing of an order dated 08.02.2008, rejecting the refund claim on merits as well as on limitation. It may be noted that the said order of the original adjudicating authority was not challenged by the appellant before any higher appellate authority and was allowed to attain finality. As the appellant had also credited suo motto refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an assessee. 3.2 In as much as the entire defence of the appellant is depending upon the provision of Rule 6(3) of STR, 1994, we would like to reproduce the same, for better appreciation. "Where an assessee has paid to the credit of Central Government service tax in respect of a taxable service which is not so provided by him either wholly or partially for any reason, the assessee may adjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the present situation. 4.2 The dispute in the present appeal relates to the legal issue as to whether the profit earned by the appellant on Foreign Exchange remuneration is a taxable service or not. The taxability of the same stands considered by the adjudicating authority in the adjudication, relatable to the refund claim filed by the appellant, the same stands upheld by the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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