2017 (9) TMI 1674 - AT - Service Tax

Refund of Service tax paid erroneously - principles of natural justice - Held that - The appellant contended that the said amount was paid from its own source under reverse charge mechanism. Both the authorities below had not examined this issue - the matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT KOLKATA allowed the appeal by remanding the case back to the Adjudicating Authority for fresh consideration. The appellant's refund claim on Service Tax paid erroneously on 'Technical Testing Service' was rejected, but the matter was remanded as the issue of payment from its own source under reverse charge mechanism was not examined by the authorities.