2009 (4) TMI 773

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....r examining the records and hearing both sides, I find that the Revenue (appellant) seeks to deny refund of an amount of service tax paid by the respondent for a period prior to 1-5-2006 (the date on which "auctioneering services" was introduced for the purpose of levy of service tax). The payment of the service tax in question was under the head, 'Business Auxiliary Service'. Subsequently they cl....