Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 30 - CESTAT MUMBAIWorks contract service - Construction of complex - Held that:- Sufficient material is on record to show that the appellant had paid the service tax out of its own pocket in respect of exempted service and the appellant has not passed on the burden of tax so deposited with the Revenue, on the service receiver. Thus, the appellant is entitled to refund of the excess tax paid of ₹ 11,21,974/- along with interest as per rules - Decided in favour of assessee.
|