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2017 (7) TMI 597 - CESTAT AHMEDABADRefund claim - the service tax was deposited against the PAN based registration number of the outgoing proprietor, Shri Kaushik Jain instead of on registration number using PAN of the new proprietor, Shri Narnendra Jain - Held that: - even after transfer of business with effect from October 2010 by Mr. Kaushik Jain, Proprietor, the proprietorship concern continued to remain the same as Adinath Bulk Carrier without change of name. Thus, there could be possibility of wrong deposit of service tax against the same service tax registration number which was PAN based. It is the claim of the appellant that Shri Kaushik Jain who remained as proprietor till October 2010 even after transfer of the business, the service tax amount was continued to be deposited against the same service tax registration number till it is changed. The new proprietor Shri Narnendra Jain later discharged the entire amount of service tax along with interest again. These facts need to be verified whether the service tax against the same invoices were paid twice and whether Shri Narendra Jain discharged the service tax with interest subsequently - appeal allowed by way of remand.
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