9911796707
TMI Blog2011 (3) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... services not rendered by them and paid service tax - On realizing this mistake, they have preferred the refund claim. Even if, refund is not granted, he submits that the appellants should be permitted to adjust the excess paid service tax as the same need not have been paid at all towards liability of service tax for later period in terms of Rule 6 (3) of Service Tax Rules - In as much as an impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which invoices have been raised. Later on, it appeared that the work was not undertaken by the appellant but by some other party. As a result, the party did not honour the bills including the service tax amount. Refund of Rs. 2,47,422/- which was claimed by the appellants was accordingly rejected by the original authority. The original authority has rejected the entire claim on the ground of bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was specifically made before the Commissioner (Appeals), who has noted the prayer but has not dealt with the same. 5. The Ld. SDR after going through the order of the Commissioner (A), fairly concedes that this issue has not been considered by the Commissioner (A). 6. In view of the above circumstances, in as much as an important submission on merits has not been considered by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
