2008 (11) TMI 139

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..... . Verma, DR, for the Respondent. [Order]. - The appellant's claim for refund of service tax of Rs. 1,06,540/- has been rejected on the ground that they are service recipients who have received service of construction of residential flats for personal use of society members and thus were not entitled to file claims for refund which can be filed only by the service provider namely, the contractor M .....

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