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2014 (8) TMI 232 - AT - Service TaxDenial of refund claim - transportation of export goods - Jurisdictional Asstt.Commissioner had initially sanctioned the refund claims but subsequently, the Commissioner exercising his powers under Section 84 had reviewed the Asstt . Commissioner's order holding that refund claims have been wrongly sanctioned under notification no.41/07-ST - lack of evidence to prove that service provider had paid the service tax in respect of the service of transportation of the goods from ICD to the gateway port under Section 65(105)( zzzp ) - Held that:- while the appellant had received services in question from M/s. KNPL which included transportation of the goods by rail from the ICD, to the gateway port and the customs clearance of the goods at the ICD as well as at the gateway port for export, there is no document showing that service tax in respect of these services had been paid. We, therefore, hold that there is no infirmity in the Commissioner's order-in-review - Decided against assessee.
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