2010 (9) TMI 540

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.... Decisions)<br>Dated:- 27-9-2010<br>ST/342- 343/2009 - . S/293-294/2010-WZB/C-II/CSTB<br>Service Tax<br>S/Shri S.S. Kang, S.K. Gaule, REPRESENTED BY :&nbsp; Shri B.P. Pereira, JDR, for the Appellan....

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....in the present appeals are only raising the issue of jurisdiction on the ground that the refund claim should be filed at a place where the head office of the respondent is situated and not at a place ....