TMI Blog2023 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 to 30.9.2010. The amount involved for this period from January 2010 to December 2010 is Rs. 54,736/-. The learned counsel has not been able to demarcate the amount for which the earlier order does not apply - There are no merit in the appeal filed by the appellant. After taking note of the submissions made by both sides and noting that the period involved in the present appeal overlaps with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the transportation of the cylinders to the bottling unit. The said service tax was paid by mistake and that they are not liable to pay service tax as the burden to pay service is under the service recipient. The appellant has thus filed refund claim for the period January 2010 to December 2010 for an amount of Rs. 54,736/. The authorities below have rejected the refund claim. It is submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount involved for this period from January 2010 to December 2010 is Rs. 54,736/-. The learned counsel has not been able to demarcate the amount for which the earlier order does not apply. We therefore do not find any merit in the appeal filed by the appellant. After taking note of the submissions made by both sides and noting that the period involved in the present appeal overlaps with the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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