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2011 (2) TMI 1059 - AT - Service TaxBusiness Auxiliary service - Refund claim rejected on the ground that the appellant had not disputed the service tax - Held that:- Commissioner (appeals) upheld the Order-in-Original regarding the rejection of the refund claim & further ordered that if any demand is confirmed on the same activity for the same period, the amount already paid by the appellant needs to be adjusted against the same. This adjustment of the refund amount rejected would amount to sanction of the refund claim, therefore there is a contradiction in the findings of the Commissioner (Appeals) - remand the case back to the Commissioner (Appeals) for de novo order.
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