2015 (8) TMI 305

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..... ORDER Per: M V Ravindran: This appeal is filed against Order-in-Appeal No. AKP/149/NSK/2010 dated 24.05.2010. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding refund claim of Rs. 80,123/- filed by the appellant. Appellant had sought refund of this amount on the ground that the service tax liability has been wr .....

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..... iliary Service. On a specific query from the Bench, as also seen from the grounds of appeal, the Ld. Counsel was unable to point out to us whether they have contested the classification of the services before the Tribunal. Since the appellant has not contested the classification made by the lower authorities, we find that the appeal against the order is devoid of merits. Accordingly, we uphold the .....

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