Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 117 - AT - Service TaxRefund claim - duty paying document - objection of the Revenue is that the service tax was paid on the basis of debit notes issued and not on the basis of invoice, bill or challans – Held that:- No dispute that service has been provided, received by the appellant, utilized by the appellant and the other conditions which are required to be fulfilled as per Notification No. 9/2009-S.T. have been fulfilled - Since all the conditions of the notification have been fulfilled and there is no dispute about the same - appellant is eligible for the refund claimed by them - appeal is allowed
|