The case involves a dispute u/s refund of service tax paid...

The case involves a dispute u/s refund of service tax paid erroneously and the classification of services provided by the appellant. The CESTAT held that a refund of service tax is maintainable even without challenging the assessment. The services provided to JDSU USA qualified as export of service, not subject to service tax. The appellant's services did not fall under the definition of an intermediary as per the applicable law during the disputed period. The impugned order was set aside as it incorrectly classified the services provided by the appellant. The appeal was allowed.