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2016 (9) TMI 493 - AT - Service TaxRejection of Refund - co-relation between the amount of refund claim and the documents produced – CHA services – Held that: - records properly verified by the first appellate authority. Also, condition of Notification No.41/2002 satisfied from the documents. Foreign commission agent services – Held that: - The first appellate authority has categorically recorded a factual finding that the respondent exporter has produced a copy of agreement and shipping bills which are clearly indicating the sales commission vis-a-vis relevant exports – relevant documents on record. Technical testing and analysis services – non-production of copies of written agreement entered into with the buyer – Held that: - the first appellate authority has considered the copies of standard operating procedure, hereby establishing that the necessary documents were produced by the appellant – allowance of refund justified – decided against Revenue.
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