2012 (4) TMI 535

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....llant for refund of service tax paid on various services in respect of goods exported by them. The matter has been coming up for hearing from 2.5.11 onwards and appellants have remained unrepresented on the dates fixed for hearing namely 2.5.11, 5.8.11, 7.10.11, 20.11.11, 2.3.12, 14.3.12 and today. Therefore the matter is taken up for decision. 2. I heard the ld. A.R. and have gone through the ....

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.... but the service receiver has to pay the tax. As regards refund claim in respect of technical testing and the analysis service and services of inspection and certification of agency, it has been held that the applicant failed to produce evidence of payment of service tax to the government. In the appeal memorandum other than submitting that refund claim has been rejected wrongly and appellant has ....