Service tax refund denied where tax was paid under Business Auxiliary Service, not the notified service category.

Refund under Notification No. 41/2007-ST was inadmissible because the service tax had been paid by the provider under Business Auxiliary Service, not under Port Service. The recipient could not reclassify the provider's tax payment for refund purposes, and refund was available only for services actually covered by the notification. As Business Auxiliary Service was not covered during the relevant period, the refund claim failed.

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Issues: Whether refund of Service Tax was admissible under Notification No. 41/2007-ST dated 06.10.2007 when the service provider had classified the services as Business Auxiliary Service and paid Service Tax accordingly.

Analysis: Refund was denied because the tax had been paid under the head Business Auxiliary Service and there was no evidence that it had been paid under Port Service. The recipient could not alter or recalculate the classification adopted at the service provider's end. Refund could be granted only if the services on which tax had been paid were covered by the notification, and Business Auxiliary Service was not covered during the relevant period.

Conclusion: The refund claim was not admissible.

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