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2016 (8) TMI 1030 - AT - Service TaxRefund - Clearing and forwarding agent loading and unloading of cargo demand of tax and interest on cargo service payment by respondent, service provider claim of refund for the period prior to the date the service became effective - reimbursement received from recipient of service is gross amount inclusive of service tax ? Held that: - the recipient of service objected to payment of service tax liability prior to that date and reimbursed the service tax only for the period after that date. As such, it cannot be presumed that the gross amount received by the respondent always included the service tax appeal disposed off refund allowed - decided against Revenue.
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