2011 (9) TMI 298

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....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.Counsel on behalf of the appellant fairly submi....