2008 (12) TMI 142

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....r & R. Dakshina Murthy, Advocates, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - Revenue has filed this appeal against the impugned Order-in-Appeal No. 4 & 5/2008 dated 20-2-2008 passed by the Commissioner of Central Excise & Customs (A), Guntur. The respondents availed the services of truck owners and truck operators for transportation of the inputs into their factory. 2....

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....ndents are not at all liable for payment of any Service tax and consequently, they are entitled for refund. 3. On the other hand, the learned JCDR stated that the relief given by the Commissioner (A) is only to the extent of the demand of differential Service tax and not the refund of Service tax already paid. It was also stated by her that the respondent themselves had discharged the Service tax....