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2009 (4) TMI 128
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...., JUDICIAL MEMBER L.B. Yadav for the Appellant. K.K. Anand for the Respondent. ORDER D.N. Panda, Judicial Member.- These two Appeals were filed by revenue against the same respondent. In both the Appeals, revenue's grievance is that they were aggrieved by order passed by ld. Commissioner who set aside the order passed by the ld. Adjudicating Authority denying refund of Rs. 7,78,498 and....
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....epair and maintenance' has been defined. Such service was provided under a maintenance contract, for which the respondents have to suffer tax. 3. Ld. Counsel Shri K.K. Anand appearing for the respondent submits that the ld. Appellate Authority on examination of the facts and relevant evidence rightly came to the conclusion that nature of service provided by the respondent was to clean plant and....
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....ng the period under refund. That Authority examined the matter in length but without considering the plea of the appellant that the cleaning activity was specifically brought to the ambit of law with effect from 16-6-2005, decided the matter against the appellant and also held that the refund that arises to the appellant has to meet the test of unjust enrichment. We appreciate that the cleaning ac....