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TMI Blog2015 (5) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER Per: M V Ravindran: This appeals is directed against Order-in-Appeal No. SB/39/LTU/MUM/2009 dated 22.12.2009. 2. The issue involved in the aforesaid appeal is that the appellant had paid service tax on services (syndication of debt jointly with IDBI- falling under Banking & other financial services) provided to their customer. Bills for service charges were raised after payment on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is not recovered from recipient. Aggrieved by the order of the adjudicating authority, the appellant preferred an appeal before the first appellate authority. The first appellate authority did not agree to the contention raised by the appellant and rejected the appeal, hence the appellant is before us. 3. Learned C.A. would take us through the entire records and submit that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment from their customer. He would submit that having received the amount from their client, the question of refunding the same would not arise. 5. We have considered the submissions made by both the sides and perused the records. 6. As already noted by us the issue is regarding refund of amount which have been paid by the appellant as service tax which according to them is not payable. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and subsequently on being informed by their clients, they reversed the entries indicating that the service tax paid by them is receivable from Govt. Department. We also find that the client namely M/s Essar Steel Ltd. (Hazira) has submitted an affidavit, wherein they have categorically stated that the appellant had not charged any service tax nor was paid by them. The C.A.'s certificate prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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