2009 (7) TMI 100

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....both sides. 2. Appellant filed this Appeal against the impugned order whereby the Commissioner (Appeals) remanded the matter to the adjudicating Authority to decide afresh. 3. The contention of Appellant is that the amount of Service Tax was paid under protest regarding which the Appellants asked for refund and as per the decisions of the Tribunal the Service Tax is not payable as recipient of g....