2015 (11) TMI 616

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.... Garg, Advocate For the Respondent :Ms. Suchitra Sharma, Commr. (AR) and Shri Amreesh Jain, DR ORDER Per: R.K. Singh The appeal has been preferred against order-in-appeal dated 22/1/2009 which upheld the order-in-original dated 1/4/2008 in terms of which refund of Rs. 92135/- sought in terms of notification no. 41/2007-ST was rejected on the ground that the service tax amounting to Rs.....

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....GTA and it was charged by Railway in respect of charges which were not freight charges. 2. We have considered the contentions of the appellant. 3. Regarding the amount of Rs. 80865/-, we find that the sample invoices produced by the appellant show the service tax having been paid under business support service which is not a service covered under notification no. 40/2001-ST or 41/2007-ST dat....