https://www.taxtmi.com/caselaws?id=207164 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. en-us Mon, 26 Sep 2011 00:00:00 +0530 Tue, 15 Nov 2011 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207164 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. Case-Laws Service Tax Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207164