2011 (11) TMI 173

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....both sides on the appeal filed by the department. 2. The respondent is a manufacturer of readymade garments who has engaged the services of Overseas Agencies in connection with export of their products. They paid service tax as recipient of the said services amounting to Rs. 1,34,613/- which related to period 16.06.2005 to 31.03.2006. However, they claimed the refund which was rejected by the o....