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2017 (2) TMI 774 - AT - Service TaxRefund claim - input services (GTA) received were exempted retrospectively - denial on the ground that invoice issued by the service provider does not contain the name and date of the consignment note - Held that: - the appellant in lieu of the said compliance provided the records of supply of drivers by the man power recruitment agency and the said records shows that the service of manpower recruitment agency has been used for providing GTA service - The objective of condition of the notification regarding mention of details of consignment note in the invoice of service provider is to establish correlation between services provided and used in GTA service - As per the details of supply of the drivers by manpower supply agency, it is established that drivers were used for transportation of vehicle by which GTA service is provided. Therefore the object of the said condition stood made with the such records of supply of drivers and payment of service charges there against - impugned order denying refund only on the non compliance of procedural condition cannot be sustained - appeal allowed - decided in favor of appellant.
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