Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1182 - AT - Service TaxRefund of service tax - terminal handling services - documentation charges - commission paid to foreign agent - CHA services - courier services - cleaning services - technical testing and analysis services - Held that: - In as much as the cleaning and technical testing and analaysis services are concerned there is no accreditation certificate. In some of the cases, the dispute is as regards the documentation placed on record and the fact of the non-payment of service tax to the exchequer - The issue that the debit notes are legal documents for the purpose of refund also stands held in the favour of the assessee by various decisions. Appeal allowed by way of remand.
|