https://www.taxtmi.com/caselaws?id=270836 The appeal was allowed as the appellant mistakenly paid service tax under Manpower Recruitment Agency Services instead of Cargo Handling Services. The Adjudicating Authority's decision lacked specific findings, and as there was no demand under Cargo Handling Services, the argument for adjustment was rejected. The refund claim was upheld, emphasizing that tax cannot be collected without legal authority. en-us Thu, 09 Jul 2015 00:00:00 +0530 Mon, 18 Jan 2016 05:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270836 The appeal was allowed as the appellant mistakenly paid service tax under Manpower Recruitment Agency Services instead of Cargo Handling Services. The Adjudicating Authority's decision lacked specific findings, and as there was no demand under Cargo Handling Services, the argument for adjustment was rejected. The refund claim was upheld, emphasizing that tax cannot be collected without legal authority. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270836