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2011 (11) TMI 272 - AT - Service TaxRefund of Service Tax paid on GTA service granted vide two separate orders – Revenue made a single appeal against the said two orders – Revenue contention that invoice issued by service provider did not contain its registration number and Assisstant Commissioner had not verified whether the Service Tax has been paid or not – Held that:- In respect of each order, a separate appeal is required to be filed. There is no justification for filing a single appeal. As regards verification of payment of Service Tax, once the Assistant Commissioner records a finding that refund is payable, then he has verified whatever is required to be verified, it is for the person who makes such contradictory claim to prove that the original adjudicating authority had failed in his duty. Further, when the service recipient pays the tax, it is quite possible that the service provider may not be registered. Obviously, he cannot provide registration number. Thus, assessee is eligible for refund and on technical ground without showing that payment was not made, refund cannot be rejected. - Decided against the Revenue.
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