2008 (10) TMI 81

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....din for the Respondent. ORDER 1. This is an appeal filed by M/s. Deccan Organics, Chennai. In the impugned order, the Commissioner (Appeals) sustained rejection of a claim for refund filed by the appellants. The claim related to the service tax paid by the appellants under the category of 'Clearing and Forwarding Agents' during the period 1-7-2003 to 30-9-2004. The claim is on the basis that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice. Therefore, the service tax of Rs. 1,88,443 paid by them was not payable and the amount of tax paid had to be refunded. 3. Ld. JDR reiterates the findings contained in the orders of the lower authorities. It is submitted that after detailed analysis of the agreement as per which the appellant was engaged by its principal, it was established beyond doubt that the impugned services were corr....