Service Tax - Export of Goods - Credit of Input Services - Refund Claim Revenue cannot be allowed to approbate and reprobate on the same issue though with reference to different parties - The first argument that classification of service cannot be changed in the hands of the recipient by itself was good enough to allow the appeal - Tri

Service Tax - Export of Goods - Credit of Input Services - Refund Claim Revenue cannot be allowed to approbate and reprobate on the same issue though with reference to different parties - The first argument that classification of service cannot be changed in the hands of the recipient by itself was good enough to allow the appeal - Tri....................