2017 (1) TMI 715

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..... ice Tax on the services provided by respondent or from outside India, who does not have any office in India, was not leviable prior to 18.04.2006 - refund allowed - appeal dismissed - decided against Revenue. - ST/898/2009-ST[SM] - A/71176/2016-SM[BR] - Dated:- 27-12-2016 - Mr. Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department (s) Ms. Stuti .....

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..... t liable to pay Service Tax and Service Tax so paid may be refunded. The Original Authority decided the said refund application through Order-in-Original No. 197/08-09/AC/ST/Ref/Agra dated 24.03.2009, rejecting the said refund application. The respondent preferred appeal before Ld. Commissioner (Appeal). The I-d. Commissioner (Appeal) has examined the matter and provisions of law related to liabil .....

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..... t Co. Ltd. Vs. Commercial Tax Officer, Kota reported at (1981) 4 SCC 578-para 20, 21 , rules framed under the statutory provisions have to be read as part of the statute. 4. Heard the Ld. DR for the Revenue, who took me through the grounds of appeal. 5. Heard the learned counsel for the respondent, who has supported the findings of the Ld. Commissioner (Appeal). 6. Having considered the .....

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