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    <title>Service Recipient Denied Standing in Refund Claim; Only Provider Can Challenge Service Tax Classification for Refunds.</title>
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      <description>Refund claim by the recipient of services - in absence of dispute regarding the classification of service by the service provider who has discharged the service tax liability, the appellant in the capacity of recipient of service, in our opinion, has no locus standi to file the application claiming refund on a different classification of service- AT</description>
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