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2018 (5) TMI 481 - AT - Service TaxRefund of service tax paid - rejection on the ground that the description of the services on the invoices of Xerox India Ltd is not acceptable as the service provider is required to mention the actual service description in the invoices raised by them - Held that: - the findings of the lower authorities that the description of the services is not acceptable seems to be incorrect as from the invoices it is clear that the services rendered is indicated by the service provider as support services of business or commerce - refund allowed. The appellant is an SEZ unit is not disputed and the receipt of the services is also not disputed as also the payment of service tax to the service provider. In the absence of any adverse findings on these issues, appellant herein is eligible for claiming the refund of the service tax paid by the service provider which is in consonance with the law. Appeal allowed - decided in favor of appellant.
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