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2017 (10) TMI 615 - AT - Service TaxRefund claim - Rule 6 of CCR, 2004 - whether compliance of Rule 6(3) of CCR, 2004 was made or not by the service provider has no bearing on the refund? - Held that: - even if it is not the case of refund but if the service is provided and service provider does not comply with the Rule 6, recovery cannot be made from the service recipient. In such case action for recovery of any dues, action under statute to be taken against service provider. Taking into account all these facts, refund of service tax which was born by the appellant cannot be affected - refund of service tax which was born by the appellant cannot be affected - appeal allowed - decided in favor of appellant.
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