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2017 (2) TMI 1153 - AT - Service TaxRefund claim - N/N. 41/2007-S.T., dated 6-10-2007 - CHA services - denial on the ground that CHA has not produced his licence to show that he was acting as Customs House Agent and as such the services rendered by him cannot be considered to be Customs House Agent Services - Held that: - the Service Tax stands admittedly deposited by the said service provider under the CHA services and no objection was raised by the Revenue at that particular point of time. The fact that he is a member of the Bombay Customs House Agents’ Association is also not being disputed by the Revenue. In such a scenario, the refund of Service Tax paid on the services received from the CHA cannot be denied - appeal dismissed - decided against Revenue.
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