Refund Denied: Services Claimed by Assessee Not Eligible u/s 65(105)(zzb) of Finance Act, 1994.

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....As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund. The category of services claimed as refund by assessee is not eligible for refund - AT....