2005 (3) TMI 7 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT (CHENNAI) set aside the Order-in-Original demanding duty from the appellants for a specific period. The Commissioner (Appeals) relied on a previous Tribunal decision but did not grant a refund, stating that the liability to pay service tax was not extinguished. The appellants were represented by Shri S. Renganathan, and Shri B.L. Meena represented the Revenue. The Commissioner (Appeals) should have ordered a refund after setting aside the service tax demand.