2007 (3) TMI 70

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..... l No. ST/189/2005 - Final Order No. 98/2007-ST(PB) - Dated:- 14-3-2007 - [Order per: S.S. Kang, Vice-President]. - Heard the learned SDR as none appeared on behalf of the respondents despite notice. Therefore, the appeal is taken up for disposal. 2. The revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed suo motu adjustment of service tax and t .....

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..... ion to the credit of Central Government Service Tax. It is not the case of respondents that as they had not provided any taxable service to their customer and they had refunded the amount of service tax to their customers. The respondent paid the service tax to DOT. Therefore, the respondents are not entitled for any adjustment in terms of Rule 6(3) of Service Tax Rules, 1944. In view of the clear .....

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