Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 66 - AT - Service TaxRefund claim - N/N. 27/2012-CE(NT), dated 18.06.2012 - rejection on the ground of jurisdiction - export of service from an unregistered premises - Held that: - One of the condition of the notification is that to get refund application is to be made to the jurisdictional authority in whose jurisdiction registered premise of the service provider exists. It follows that in absence of registration, identity of the jurisdictional authority is not ascertainable - Notification being part of legislation, is to be strictly construed for grant of the fiscal benefit and burden to prove that grant is permissible lies on the claimant. The admitted case of the respondent being non-registration of the premises from which exportable services was provided, appellant failed to discharge its burden of proof and also did not fulfill the conditions of the notification - appeal allowed - decided in favor of Revenue.
|