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2011 (8) TMI 124 - CESTAT, AHMEDABADRefund - Notification No. 41/2007-ST - GTA service - on the basis of genuineness of claim - Service tax refund claim has been rejected in respect of Commission Agent service on the ground that the appellant did not produce any agreement - Service tax refund claim has been rejected in respect of Commission Agent service on the ground that the appellant did not produce any agreement. Learned counsel submitted that during the relevant time no agreement was required. Since this is a legal argument, original adjudicating authority is required to see whether any agreement was required at all during the relevant time - Appeal is allowed by way of remand
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