SC allows withdrawal of SLP against order directing GTA to payback refund received under nullified j

Service Tax : Supreme Court permitted withdrawal special leave petitions against judgment of High Court holding that : (a) assessee includes agent of person liable to pay service tax; (b) where GTA received refund of tax paid by service recipient under reverse charge, same is received as an agent of assessee being assessee and therefore, (c) in case of subsequent recovery, GTA has to payback refund received it