2018 (5) TMI 481

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....ant : Mr. Y. Sreenivasa Reddy, Adv. For The Respondent : Mr Dass Thavanam, A.R. [Order per: M.V.RAVINDRAN. ] This appeal is directed against order-in-appeal No. 208-2013 dated 29/11/2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding rejection of refund claim of Rs. 2,52,036/- claimed by the appellant. 4. Appellan....

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....in either way i.e. the service provider may not tax the amount or the service recipient being SEZ can claim refund. As regards the description mentioned, he submits that the service provider has discharged the service tax liability under the category of Support Services of Business or Commerce. Further, Learned A.R. reiterates the findings of the lower authorities and submits that the description ....

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....pport services of business or commerce . On this point I find that that the appellant succeeds that the description of the services rendered are very clearly indicated on the documents. 7. As regards other issue that the service provider need not have paid the service tax liability as being in the authorised list, I find that Notification No 40/2012 ST dated 20.06.2012 categorically comes in tw....