2008 (12) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. S/Shri K.S. Ravi Shankar & 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 transportat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peech and argued vehemently that the respondents 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 responde....