2019 (6) TMI 1728

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....Sh. J. Shah (Adv.) with Sh. Rahul Patel(C.A) For the Respondent : Sh. T.G. Rathod, Authorized Representative ORDER RAMESH NAIR The brief facts of the case are that the appellant had claimed refund in respect of service tax paid under the head of Site Formation, Excavation, subsequently they realised that their service falls under 'mining service' which was not taxable during the relevant perio....

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.... Revenue reiterates the finding of the impugned order. He strongly submits that the classification of service is correctly under 'site formation excavation' as per the contract, therefore, the appellant has paid service tax correctly which cannot be refunded. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the issue of classification und....