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2009 (11) TMI 215 - CESTAT, BANGALORERefund claim- The assessee filed a refund claim under section 11B stating that it was the SEBI registered sub-broker and it did not come under the purview of service tax. The adjudicating authority sanctioned the refund. On revision commissioner set aside order in original on the ground that the adjudicating authority had sanctioned refund to the assessee incorrectly. Held that-There is no contrary evidence produced by the revenue to indicate that the findings of the adjudicating authority and the verifications are incorrect. In the absence of any contrary evidence, we find that the impugned order before us is incorrect and is not sustainable. The impugned order is set aside and appeal allowed with consequential relief if any.
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