2011 (9) TMI 298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s to whether the refund of Service Tax to the appellant is available in terms of Notification No.41/2007-ST, dt.06.10.07, when the service provider has classified the services provided by him under Business Auxiliary Service and paid Service Tax.  2. Heard both sides. 3. Refund has been denied on the ground that service provided was Business Auxiliary Service and not Port service. Ld.Co....