2017 (6) TMI 113

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....or/Director of G-Tech Computer Education Centres situated at Kakkattil and Kallachi.  On intelligence that the appellant is not observing rules and   regulations of service tax, action was initiated against him by collecting the details of services provided by them.  Show cause notice No. 14/2010 dated 16.03.2010 for an amount of Rs. 1,79,439/- and another show-cause notice No. 19/2010 dtd 17.03.2010 for an amount of Rs. 1,20,641/- for the period October 2006 to December 2008 and October 2007 to December 2008 pertaining to Kakkattil and Kallachi centres respectively were issued.  However, the appellant paid the service tax liability before issuance of the above said show cause notices.  Vide Order-in-Original N....

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....o has also rejected the appeal of the appellant and hence  the present appeals. 4.   Heard both the parties and perused the records.  Learned counsel for the appellant submitted that the impugned order rejecting the refund of the appellant by both the authorities is wrong and not sustainable in law as the same is contrary to the binding judicial precedents.  He further submitted that the department is bound to honour final judgment in the case irrespective of whether the outcome of it is for or against the Revenue.  He further submitted that the order of the Commissioner (Appeals) is the final judgement in the case  and remain unchallenged by either side.  Final judgement makes it clear that the appe....