COMMISSIONER OF CENTRAL EXCISE Vs. BUSY BEE

JUDGEMENT

(1.) The department has filed these appeals. While in C.M.A.No.2444 of 2007 challenge is made to the Final Order No.89/2007, dated 29.1.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (for brevity, the Tribunal), in C.M.A.No.1112 of 2009, the Final Order No.999/2008, dated 15.9.2008, passed by the Tribunal is challenged.

(2.) 1. The brief facts of the case are as under: The assessee was originally rendering house keeping service for certain clients. They registered themselves with the Service Tax Department and collected and paid the service tax amounting to Rs.3,86,217/- for the period from 1.7.2003 to 30.6.2004. After coming to know that such a service is not liable for service tax, the assessee surrendered the registration certification and did not claim refund of the amount.

(3.) We have heard the learned Standing Counsel appearing for the Department and the learned counsel appearing for the assessee and perused the orders passed by the Tribunal and the authorities below.