2008 (9) TMI 189

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....pellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per; Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Miss Shivani Shah, ld. C.A. appearing for the appellants states that the appellants have paid Service Tax under a wrong impression that they were liable to pay the same. Hence, they have subsequently applied for a refund of the Tax paid but the authorities below have....

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....o. 079.01 (sic), dated 23-8-2007 issued by the Board to clarify that no service tax is payable by a person who builds the residential complex on his own by employing direct labour since in such a case the service provider and service recipient relationship does not exist. 3. Heard Shri A.K. Sharma, ld. DR appearing for the Department. He supports the impugned order and states that the impugned ....