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2017 (8) TMI 1119 - AT - Service TaxRefund claim - service tax paid erroneously under GTA services - rejection on the ground that the material evidence by way of documents such as lorry vouchers / consignment notes etc. in support of refund claim is not furnished - Held that: - The appellant has to maintain the accounts properly and the documents supporting the transactions should also be proper. The process of refund sanction cannot be such in a manner of conduct of investigation by the department as in cases where demand of service tax is made. The documents supporting the refund claim as well as how the claim is made should be properly accounted and easily determinable - though appellant may have a legal claim, the same is not sufficiently substantiated by evidence - though appellant contends to have made the payment of service tax under protest, the appellant has no case that such amount was made on any demand or coercion made from the department - refund not allowed - appeal dismissed - decided against appellant.
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