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2016 (6) TMI 76 - AT - Service TaxEntitlement for rebate claim - Notification No. 11/2005-ST dated 19/04/2005 - facilitating sale of coal for a UAE based company and for such arranging a client in Singapore - category of service rendered is not clear - no taxable service rendered in the taxable territory of India - services, if any rendered were consumed by company in UAE - Held that:- the tax paid by the appellant is apparently not attributable to any taxable activity as held in the impugned order. If that be so, irrespective of the manner of claim by the appellant, they are entitled for return of money. This aspect requires a fresh consideration by the Original Authority who after giving adequate opportunity to the appellant will decide the case afresh on the eligibility of the appellant for return of their amount paid to the Government in view of the finding of the first Appellate Authority. At this juncture, learned Counsel for the appellant pleaded for a direction on appropriate interest to be paid for the delayed refund. The refund in consequence of this direction shall also be considered for payment of interest as per the applicable law. - Appeal allowed by way of remand
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