2016 (1) TMI 628

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....r the Appellant. Shri R.K. Grover and R.K. Gupta, ARs, for the Respondent. ORDER [Order per : H.K. Thakur, Member (T)]. - This appeal has been filed by Sharam Sewa Associates against OIA No. 9/ST/APPL/ALLD/2010, dated 29-1-2010 under which OIO No. 02 (ST) Refund/Sharam/77/2008, dated 28-4-2009 was upheld. Under OIO dated 28-4-2009 Adjudicating Authority rejected a refund claim of Rs. 1,25....

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....e, refund of service tax paid under Manpower Recruitment Agency Services is required to be refunded. 3. Shri R.K. Grover (AR) and Shri R.K. Gupta (AR) appeared on behalf of the Revenue in these proceedings. It is the case of the Revenue that an amount paid under the heading Manpower Recruitment Agency Services can be adjusted against the Service Tax Liability under Cargo Handling Services ....

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.... First Appellate Authority that the activities undertaken by the appellant neither falls under Manpower Recruitment Agency Services nor in the category of Cargo Handling Services. While passing final order dated 29-1-2010 no specific order has been passed by the First Appellate Authority whether service provided by the appellant is Cargo Handling Services or Manpower Recruitment Agency Services. A....