TMI Blog2007 (11) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent issued credit notes towards refund of service tax, the refund order passed by the original authority is legal and proper - No questions of law much less the substantial questions framed in the appeal arise for consideration – appeal of revenue is devoid of merit and liable to be dismissed - 104 of 2007 - - - Dated:- 16-11-2007 - V. Gopala Gowda and Arali Nagaraj, JJ. Shri N.R. Bhaskar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders passed by the authorities. The service tax was paid by the respondent on wrong assumption that they are liable to pay it. Having realised their mistake, refund was claimed. Service Tax is payable by a service provider. The original authority found that respondent has not rendered any service. The revisional authority reversed the same. The Tribunal held that since the respondent issued c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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