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TMI Blog2016 (1) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... and R.K. Gupta, ARs, for the Respondent. ORDER [Order per : H.K. Thakur, Member (T)]. - This appeal has been filed by Sharam Sewa Associates against OIA No. 9/ST/APPL/ALLD/2010, dated 29-1-2010 under which OIO No. 02 (ST) Refund/Sharam/77/2008, dated 28-4-2009 was upheld. Under OIO dated 28-4-2009 Adjudicating Authority rejected a refund claim of Rs. 1,25,850/- filed by the appellant on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Recruitment Agency Services is required to be refunded. 3. Shri R.K. Grover (AR) and Shri R.K. Gupta (AR) appeared on behalf of the Revenue in these proceedings. It is the case of the Revenue that an amount paid under the heading Manpower Recruitment Agency Services can be adjusted against the Service Tax Liability under Cargo Handling Services provided by the appellant and was correctly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken by the appellant neither falls under Manpower Recruitment Agency Services nor in the category of Cargo Handling Services. While passing final order dated 29-1-2010 no specific order has been passed by the First Appellate Authority whether service provided by the appellant is Cargo Handling Services or Manpower Recruitment Agency Services. After discussing various case laws, First Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any such findings, an amount paid by the appellant under Manpower Recruitment Agency Services is required to be refunded because no tax can be collected without the authority of law. Revenue's argument, that an amount paid by the appellant can be adjusted against the duty liability under Cargo Handling Services, cannot be accepted as no demand has been made and confirmed against the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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