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2018 (2) TMI 1037 - AT - Service TaxRefund claim - service tax paid on the services used in relation to export - N/N. 41/2007 dated 6.10.2007 - Port services - GTA Service - Overseas Commission - Held that: - as, regards port services, it is not disputed that the appellant has submitted the bills issued by various service provider. The appellant has paid the service tax to the service provider, is also not disputed - when all the documents are produced, refund to be allowed. GTA service - Held that: - amount of refund claim of ₹ 34,794/- was disallowed for the reason that draw back has been claimed. In the peculiar facts and circumstances, impugned order appears reasonable - refund rejected. Overseas Commission - Held that: - appellant has not submitted the contract / agreement. Further, the appellant has not submitted the documents evidencing the actual payment to the co commission agent as well as foreign commission agent of the said services - appellant submits that the said documents can be produced to the lower authorities - matter placed on remand for re-examination of documents. Appeal allowed in part and part matter on remand.
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