Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 752 - AT - Service TaxRefund of service tax - export of goods - Notification No.41/07-ST dated 6.10.2007 - the dispute relates to the factual position. Though the order of the Assistant Commissioner reflects upon the fact of production of agreement before him but the terms and conditions of the agreement do not stand spell out by him in detail. In such a scenario, we would require the original adjudicating authority to examine the terms of the agreement and decide the issue afresh. We accordingly set aside the impugned order and remand the matter to the original authority for de-novo adjudication in respect of the disputed part of the refund. The appeal is remanded in the above terms. The stay petition also gets disposed of.
|