Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 672 - CESTAT AHMEDABADDenial of refund claim - Whether appellant is eligible to the refund of service tax paid up to the period 19.01.2012 - Held that:- Appellant claimed that his business was transferred to one Shri Narendra Jain (Prop.) in October 2010 but by mistake appellant paid service tax of ₹ 24,59,006/- for the period 03.2.2011 to 02.4.2011. New Service provider Shri Narendra Jain (Prop.) obtaining registration on 19.1.2012 - New registration was obtained by Shri Narendra Jain only with effect from 19.1.2012. Before this appellant was the registered unit and correctly paid the service tax and also filed required ST-3 returns for the relevant period. In view of the factual matrix the order passed by the first appellate authority, in rejecting the appeal of the appellant, is correct. - Decided in favour of Revenue.
|