2005 (8) TMI 694

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..... RDER Heard both sides. 2. The appellants filed this appeal against the order-in-appeal whereby the refund claim in respect of the Service tax paid by the appellants was rejected. 3. The contention of the appellants is that they are registered with the Service Tax Authority for the following services :- 1. Manpower Recruitment Agents 2. Management Consultant 3. Security Services .....

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..... nge of assessment under refund claim is not maintainable. The Revenue relied upon the decision of the Hon ble Supreme Court in the case of Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd., reported in 2000 (120) E.L.T. 285 (S.C.) and in the case of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), reported in 2004 (172) E.L.T. 145 (S.C). 5. In this case the appel .....

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