Court Rules in Favor of Revenue on Service Tax Refund, Bars Reclaiming Due to Pre-2006 'Business Auxiliary Service' Clause.

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....Recovery of Refund of service tax - appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006 - HC....