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2017 (5) TMI 892 - AT - Service TaxRefund claim - rejection on the ground of non-fulfilment of the condition of the N/N. 17/2009-ST dated 7.7.2009 as the relevant details of shipping bills etc. were not mentioned in the respective invoices of service provider - Held that: - reliance was placed in the case of in the case of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd. [2016 (9) TMI 636 - ANDHRA PRADESH HIGH COURT] where it has been held that if notification puts the requirement of fulfilment of the condition it cannot be waived as mere procedural - when the condition of N/N. 17/2009-ST has not been fulfilled, the impugned order is sustained - appeal dismissed - decided against assessee.
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