2007 (3) TMI 94

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....ides on the above appeal against the Order of the Commissioner (Appeals) who has upheld the adjudication order passed by the Dy. Commissioner of Service Tax rejecting the claim of the appellants who are rendering service of Banking and financial services and Business Auxiliary Services for refund of Rs. 2,68,594/- paid as Service tax under Head of Business Auxiliary Service on the commission recei....

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.... 2(7) of the Sale of Goods Act, 1930 which defines goods as "every kind of movable property other than actionable claims and money; and includes Stocks and Shares According to the appellants they are entitled to the benefit under notification for the reason that Stocks and Shares includes wide range of security and for the reason that the Securities and Exchange Board of India has defined "Mutual ....