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2019 (2) TMI 1906 - AT - Service TaxRefund claim for the service tax paid - Reverse Charge Mechanism on Works Contract Service under Banking and Financial Institution Services - Rejection on two grounds that the appellant has failed to show that the said service tax paid under Works Contract Service and the appellant has failed to prove that they have paid service tax - HELD THAT:- In this case, it is a fact on record that whatever service tax was payable by the appellant under Banking and Financial Institution Services, the same has been paid by them and there is no dispute that in the case of the service tax payable by the appellant during the impugned period under Banking and Financial Services has not been paid. The service tax for which refund has been filed by the appellant was paid under wrong head as Banking and Financial Service instead of Works Contract Service under reverse charge mechanism for the services availed by L.G. Electronics Pvt. Ltd. If it is a fact on record, in that circumstances, the refund claim cannot be rejected on technical grounds that the appellant has not paid service tax under Works Contract Service when the appellant produced a certificate issued by the Chartered Accountant showing that the service tax in question of which refund claim filed is none other than works contract service. Appeal allowed - decided n favor of appellant.
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