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2021 (3) TMI 1005 - AT - Service TaxRefund of service tax - business of chit funds - foreman commission was introduced in the Finance Act, 2015 - HELD THAT:- The levy of service tax on foreman commission was introduced in the Finance Act, 2015 and there was no liability for payment of service tax on foreman commission till 31/03/2015. The appellant has produced Chartered Accountant certificate even before the authorities below but the learned Commissioner(Appeals) rejected the same without any legal basis. The certificate issues by the Chartered Accountant certifies that the incidence of service tax claimed has not been passed on directly or indirectly to any other person and the said amount of tax claim as refund was actually paid by the service provider. The appellant has proved that the incidence of service tax has not been passed on to anyone - the denial of refund for the period prior to 31/03/2015 is not sustainable in law - Appeal allowed - decided in favor of appellant.
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