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2017 (7) TMI 847 - AT - Service TaxRefund claim - GTA services - N/N. 41/2007-ST - rejection on the ground that description of taxable service was not correctly mentioned in the form prescribed in the notification - Held that: - these are remediable defects which the ld. adjudicating authority has to examine in the spirit of the Notification No. 41/2007 and keeping in mind the Board Circular No. 112/6/2009-ST dt. 12.03.2009. Hence, the matter needs to re-examined by the adjudicating authority - matter on remand. Refund claim rejected also on the ground that they have claimed drawback and thus violated the provision of proviso (e) of the Notification - Held that: - the ld. Commissioner (Appeals) has gone purely by presumption and not by fact. Reasoning given by the adjudicating authority in this regard also presumes inclusion of the said portion of Service Tax. Hence, this aspect also needs to re-examined by the adjudicating authority. Appeal allowed by way of remand.
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