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2013 (8) TMI 335 - AT - Service TaxAdjustment of service tax liability under Rule 6(3) - refund of amount received towards taxable services - Interest and Penalty – Refund made directly to the insured and Refund paid through intermediaries - Revenue doubted the correctness of the amounts adjusted in ST-3 returns towards refund for the period and called for verification of the amounts to ensure that the adjustments were correctly claimed - Held that:- Order of the adjudicatory authority was set aside - matter remanded back for de-novo adjudication considering the observations of the Tribunal – this order was not a bar to passing any appropriate order in accordance with law if any revenue loss was demonstrable - evidence should be disclosed to the assesse and they should be given an opportunity to present their defense. Service tax Rules do not prescribe the method of doing any business or maintaining account - The approach of the authorities should facilitate smooth conduct of business by reducing manual work for every assessee if they arrange to do so - The contention that credits made in the books of accounts of the assesse in the name of an intermediary do not amount to refund to the intermediary could not be accepted – If Revenue had any doubt that the full amount was not being refunded and refund from government was claimed for more than the amount actually being refunded to the insured a clear case based on facts which will prove such malpractices should be bought out – Decided in favor of assesse.
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