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2018 (1) TMI 646 - AT - Service TaxRefund claim - invoice without signature - services provided to SEZ unit - no proper documents is required to indicate that the tax liability has been discharged by the respondent who is registered in the Cochin Special Economic Zone - Held that: - It is a common knowledge that any such computer generated invoice by the banks does not require signature as the said invoice mentions specifically that “this being a computer generated invoice, no signature is required”. There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has paid the service tax and the appellant has also discharged the same to the service provider - appeal dismissed - decided against Revenue.
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