2015 (11) TMI 616

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..... id under business support service which is not a service covered under notification no. 40/2001-ST or 41/2007-ST dated 6/10/2007. Further, the contention that notification no. 41/2007-S.T. should be given effect from 7/9/2007 when notification no. 40/2007-ST was issued is totally untenable as there is nothing in notification no. 41/2007-ST which would even suggest that it has any retrospective app .....

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..... hich upheld the order-in-original dated 1/4/2008 in terms of which refund of ₹ 92135/- sought in terms of notification no. 41/2007-ST was rejected on the ground that the service tax amounting to ₹ 92135/- was paid under category of taxable service which was not covered for the purpose of refund under notification no. 40/2007-ST or 41/2007-ST. The appellant claimed that service tax of & .....

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..... 377; 80865/-, we find that the sample invoices produced by the appellant show the service tax having been paid under business support service which is not a service covered under notification no. 40/2001-ST or 41/2007-ST dated 6/10/2007. Further, the contention that notification no. 41/2007-S.T. should be given effect from 7/9/2007 when notification no. 40/2007-ST was issued is totally untenable a .....

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