2007 (8) TMI 46

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....nst the common impugned order whereby the refund claims in respect of service tax paid by the appellants were rejected. 2. The contention of appellant is that being recipient of the service, the appellants are not entitled to pay tax during the relevant period. Therefore, in respect of the service tax wrongly paid by the appellants, the appellants are entitled for refund. The appellants relied ....

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.... the agreement, all taxes are to be paid by the appellants on behalf of the foreign Consultant. We find that this issue is already settled by the Tribunal in the decisions relied upon by the Revenue. 5. The appellants reliance upon the decision of the Tribunal in the case of Ispat Industries (Supra) will not help their case as the facts in that case are not parallel to the facts of the present ....