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2022 (4) TMI 772 - AT - Service TaxRefund of service tax - taking industrial lands on long term lease from Kerala Industrial Infrastructure Development Corporation (KINFRA) by paying an upfront amount on long term lease - insertion of Section 104 into Chapter V of the Finance Act, 1994 with retrospective effect - HELD THAT:- The issue involved has been answered in favour of the taxpayer by this Bench in the case of COMFORT NIGHT LINEN PRODUCTS AND PROCESS INSTRUMENTATION AND ENGINEERS VERSUS COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CALICUT [2021 (8) TMI 169 - CESTAT BANGALORE] where it was held that I find that these bills/invoices issued by KINFRA clearly show the payment of service tax by the appellant to KINFRA and KINFRA in turn has paid the same to the Government. Though these invoices/bills were not produced before the Original Authority but various Challans issued by KINFRA were produced along with worksheets showing the payment of service tax to KINFRA by the appellants. The assertions of both the parties are correct, inasmuch, as the issue involved in these appeals has been answered by this Bench for which reason, the impugned orders cannot be sustained - Appeal allowed - decided in favor of appellant.
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