Held - I find that admittedly, appellant have not charged service tax under dispute in their invoices. Further, admittedly these amounts were paid .....

Held - It also needs to be noted that the refund claim has been rejected on the ground that in 2006-07, the amount deposited was accounted as „ex.....

Held - In the facts and circumstance, it is the appellant who has borne the burden of tax. It does not make any difference whether the amount is de.....