2011 (9) TMI 298

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..... consistently that at the service receiver's end, the head under which the Service Tax has been paid, cannot be modified and recalculated - authority sanctioning refund, will have to verify the documents and on the basis of documents, can grant refund only if the services for the which tax has been paid by the service provider are covered by notification - Business Auxiliary Service was not covered .....

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..... t have any evidence to show that the Service Tax was paid under the head Port service. Even though the services received by them suffered service tax as Business Auxiliary Service/BSS, it was submitted that the services are in the nature of Port service. This Tribunal has viewed consistently that at the service receiver's end, the head under which the Service Tax has been paid, cannot be modified .....

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