2005 (8) TMI 694

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....Shri Bipin Verma, JDR, for the Respondent. ORDER Heard both sides. 2. The appellants filed this appeal against the order-in-appeal whereby the refund claim in respect of the Service tax paid by the appellants was rejected. 3. The contention of the appellants is that they are registered with the Service Tax Authority for the following services :- 1. Manpower Recruitment Agents ....

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....allenged the assessment of Service Tax. Therefore, the challenge of assessment under refund claim is not maintainable. The Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd., reported in 2000 (120) E.L.T. 285 (S.C.) and in the case of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), reported....