Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 628 - AT - Service TaxRefund - service tax was mistakenly paid - Adjudicating Authority rejected a refund claim filed by the appellant on the grounds that appellant has voluntarily paid service tax under Manpower Recruitment Agency Services - Held that:- , there is strength in the argument of the appellant that the amount of service tax paid under the head Manpower Recruitment Agency Services was not correct and the refund of the same should be sanctioned to the appellant. It is also observed from the case records that nowhere in these proceedings it has been held by the Adjudicating Authority or the First Appellate Authority that services provided by the appellant fall under the category of Manpower Recruitment Agency Services. In the absence of any such findings, an amount paid by the appellant under Manpower Recruitment Agency Services is required to be refunded because no tax can be collected without the authority of law. - Decided in favor of assessee.
|