2021 (8) TMI 1113

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....Naveen Bindal, Advocate Present for the Respondent: Ms.Geetika, AR ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the authorities below. 2. The facts of the case are that the appellant is a service provider in Himachal Pradesh for various services under the category of 'Manpower Recruitment Supply Agency' and 'Work Contract Ser....

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....ts that although the appellant made deposit, the appellant had neither been provided details/calculation of the amount of service tax nor any show cause notice issued to the appellant to appropriate the amount already deposited by them. Therefore, rejection of refund claim is bad in law. He further submits that the Commissioner (Appeals) has examined the refund claim under section 73(3) of the Act....