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2015 (12) TMI 17 - AT - Service TaxDenial of refund claim - PORT services and CHA services - appellant had not complied with the conditions of notification and they file to furnish evidences of actual payment of service tax - Held that:- finding recorded by the lower authorities of the documents are improper, the document in appeal, on perusal, found to be correct and in accordance with the provisions of Service Tax Rules. We find that the invoices contain service tax registration Number, Name and address of the invoice maker and appellant's name as the services receiver as regards the documents of Port Trust, we find that the said documents clearly indicate service tax registration number of Mumbai Port Trust and service tax amount discharged under the head “Port Services”. In our considered view, there being no dispute as to the facts that services were utilized by the appellant for export of goods, rejection refund of such an amount is incorrect. Secondly, we find both the lower authorities recording that appellant should have produced evidence as to payment of service tax liability by the service provider to the government of India is a non-starter and curious findings. We find on careful reading of notification no. 41/2007-ST dated 06 Oct. 2007, it does not indicate that the refund claim is to be evidenced by producing information of the service provider having discharged the service tax liability. - conditions of notification of discharging the service tax liability by the appellant to the service provider are satisfied and there is no reason for rejecting the appeal.- Decided in favour of assessee.
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