2014 (3) TMI 337

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..... ly Technical Testing & Analysis Charges, CHA service, Banking and Financial services. It is also not disputed that service tax has been paid by the appellant and appellant have complied with the condition of Notification 41/07. Therefore, in the light of the above said circular, appellants are entitled for the claim - Decided in favour of assessee. - ST/398,399/10 - Final Order Nos. A/942-943/20 .....

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..... same. 4. Heard both sides. 5. Considering the fact that the issue has come up before the CBEC and vide Circular no. 120/1/2010 ST dated 19.1.2010 it has clarified the procedure. As per the said Circular, it is to be seen whether service tax has been paid or not, whether service has been availed by the assessee or not and whether those services are entitled to take refund as per Notification 41 .....

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