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2016 (9) TMI 535 - AT - Service TaxRefund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga - Held that:- both the lower authorities seriously erred in rejecting the claim. It is a common sense that there is no separate legal status of proprietary concern. For all legal purpose, it is the proprietor only has locus standi for any operation of the proprietorship firm. Therefore, I hold that refund is not liable to be rejected on the issue of proprietor Shri. Kishor Hiralal Daga and proprietorship firm, M/s. A.K. Associates. However, one of the ground for rejection of refund is non submission of documents. The same can be submitted, if the same was not submitted earlier. However, it is made very clear that only due to non availability of all the documents refund cannot be rejected. If the payment of service tax is established even on the basis of other corroborated documents, refund can be given. Hence, the appellant is prima facie entitle for refund after verification of documents. - Appeal allowed by way of remend
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