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2014 (12) TMI 1001 - AT - Service TaxDenial of refund claim - non-fulfillment of the procedural requirements - Held that:- It is observed from Notification No. 9/2009-S.T. that refund of service tax under this notification is entirely on the basis of fulfilment of procedures and conditions. It has been observed by Commissioner (Appeals) in para 7 of the OIA dated 14-6-2012 that appellant was asked to submit certain documents within 3 days and till the decision taken by the first appellate authority such documents were not furnished. When such a casual approach is shown by the appellant then it is difficult to appreciate that substantial procedural requirements required under Notification Nos. 9/2009-S.T. and 17/2011-S.T. can be considered to have been complied. There is no justification in interfering with the order dated 14-6-2012 passed by the first appellate authority which is accordingly upheld - Decided against assessee.
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