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2017 (1) TMI 93 - AT - Service TaxRejection of Refund claim - GTA services - reverse charge mechanism - rejection on the ground that the appellant did not produce sufficient evidence to show that they had discharged service tax - Held that: - The appellant has not produced sufficient documents to show that they have paid service tax. The e-mail produced by the appellant cannot be accepted as it is not a legal document for discharge of service tax liability. The appellant has not produced invoice/bill or challan. In view thereof, I do not find any infirmity in the impugned order - appeal dismissed - decided against appellant.
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