2017 (4) TMI 991

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Authorised Representative ORDER Per : Dr D.M. Misra, These appeals are filed against OIA i) OIA-117/2010/AHD-I/CE/MM/COMMR-A-/AHD ii) OIA-114/2010/AHD-I/CE/MM/ COMMR-A-/AH  iii) OIA-116/2010/AHD-I/CE/MM/COMMR-A-/AHD iv) OIA118/2010/AHD-I/CE/MM/COMMR-A-/AHD v) OIA-115/2010/AHD-I/CE/MM/ COMMR-A-/AHD vi) OIA-119/2010/AHD-I/CE/MM/COMMR-A-/AHD    dt 28/04/2010 passed by the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tification No. 41/2007-ST dt 6.10.2007 as amended. Aggrieved by the same, the appellant preferred an appeal before the Ld Commissioner (Appeals), who in turn, allowed the refund of Service Tax paid on CHA service and remanded the matter to the Adjudicating Authority for verification of documents in relation to Banking and other Financial Services and Courier Services but, rejected the Service Tax ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erit. 4.  The LD AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5.  Heard both sides and perused the records. I find  that the Ld Commissioner (Appeals) while disallowing the Refund of Service Tax paid on GTA Service, observed that the appellant had not complied with certain conditions of the Notification. Also, similar observation has been recorded b....