2008 (5) TMI 76

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..... inance Act & department is directed to refund the Service tax collected from the assessees – revenue’s appeal is dismissed - 51 of 2006 - - - Dated:- 26-5-2008 - V. Gopala Gowda and Ravi Malimath, JJ. Shri M.V. Chandrasekhar Reddy, Advocate, for the Appellant. Shri K. S. Ravishankar, Advocate, for the Respondent. [Judgment per : V. Gopala Gowda, J.]. - Accepting the rea .....

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..... he department to refund the Service tax collected from the assessees. The Apex Court struck down Rule 17 of the Rules holding that the users of service are not liable to pay Service tax and the service provider has to pay the same. 3 For the reasons stated above, the substantial questions of law framed in the appeal memorandum does not arise. The appeal is devoid of merit and liable to be dism .....

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