2008 (9) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order per; Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Miss Shivani Shah, ld. C.A. appearing for the appellants states that the appellants have paid Service Tax under a wrong impression that they were liable to pay the same. Hence, they have subsequently applied for a refund of the Tax paid but the authorities below have rejected their refund claim. She states ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Board to clarify that no service tax is payable by a person who builds the residential complex on his own by employing direct labour since in such a case the service provider and service recipient relationship does not exist. 3. Heard Shri A.K. Sharma, ld. DR appearing for the Department. He supports the impugned order and states that the impugned order is correct in law in view of the cite....