2013 (1) TMI 70

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..... the provisions of Section 65(105)(zzzz), i.e. to any person, by any other person, by renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce By Finance Act, 2010, this section has been retrospectively amended to hold that it will have effect from 01.06.07 and it has held that service tax liability is .....

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..... rejected the refund claim. Aggrieved by such an order appellant preferred an appeal before the first appellate authority. The first appellate authority after following the principles of natural justice, concurred with the view taken by the adjudicating authority. Hence this appeal. 3. Heard both sides and perused the records. 4. The entire appeal of the appellant, seems to canvass the poin .....

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