2009 (4) TMI 773

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..... des, I find that the Revenue (appellant) seeks to deny refund of an amount of service tax paid by the respondent for a period prior to 1-5-2006 (the date on which auctioneering services was introduced for the purpose of levy of service tax). The payment of the service tax in question was under the head, Business Auxiliary Service . Subsequently they claimed refund on the strength of caselaw. On .....

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..... oses the decision of the Commissioner (Appeals) has not succeeded in countering the case law relied on in the impugned order and cited by the respondent today. In the absence of any binding judicial authority to the contra, I am inclined to dismiss the application for stay of operation of the appellate Commissioner s order. 3. It is ordered accordingly. It is also noticed that the respondent has .....

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