2014 (1) TMI 567

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....ndents in spite of notice. On the earlier two occasions also, none appeared on behalf of the respondents in spite of notice hence the appeals are being taken up in absence of the respondents. Heard the learned AR. 2. The Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the refund claim filed by the respondents.....

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....nder, the service provider was to collect and pay the service tax. In view of this, the respondents are liable to pay service tax in respect of the services provided. After the decision of the Hon'ble Supreme Court in the case of Laghu Udyog Bharti vs. UOI reported in 1998 (112) ELT 365 (SC), vide the Finance Act, 2000, under the Sections 116 and 117, the relevant provisions of the Finance Act are....