2009 (9) TMI 189

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....rinivasan, Consultant, for the Respondent. [Order]. - The assessees who are providing commissioning and installation service had collected Rs. 1,02,750/- as representing service tax for services provided by them during the period May to June, 2003 during which commissioning and installation was not a taxable service. Subsequently, they refunded the amount to the service receiver by way of issue....

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....ave heard both sides. There is no dispute that prior to July, 2003 there was no levy of service tax on commissioning and installation service. In other words, during the period prior to July, 2003 commissioning and installation service was not a taxable service. Rule 6(3) applicability arises only when any service rendered is a taxable service. Since commissioning and installation service was not ....