2008 (3) TMI 178

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..... he captioned appeals have been filed by M/s. Rajashree Cements, Gulbarga District. In Appeal No. S/72/05, the order impugned confirmed demand of service tax to the tune of Rs. 32,259/- due towards clearing and forwarding agents service availed by the appellants in July and August 1999. In Appeal No. S/76/05, the order impugned affirmed rejection of refund claim of service tax of Rs. 4,89,537/- pai .....

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..... -1997 to 31-8-1999 (material period). 3. I have heard ld. JDR who reiterated the reasoning of the Commissioner (Appeals). The appellants are not represented nor is there any request for adjournment on record. Therefore I proceed to dispose of the appeals. 4. Section 117 of the Finance Act, 2000 validated action taken under Service Tax Rules, 1994 for the period from July 1997 ending with the day .....

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