TMI Blog2011 (3) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish documents to establish that the amount of duty in relation to which such refund is claimed was collected from or paid by him and such incidence of duty has not been passed on by him to any other person - The other objection is that the service tax code indicated is not that of M/s. Okay Transport Corporation but that of M/s. Veebros Freight Carriers - This does not alter the situation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services from M/s. Okay Transport Corporation. They deposited the Service tax amounting to Rs. 1,14,091/- on taxable service received from the transporter vide TR-6 No. 1 dated 28-3-2007 at the main branch of State Bank of India, Gorakhpur. However, they mentioned the name of M/s. Okay Transport Corporation in the name of TR-6 challan instead of mentioning their own name. 3. Once they knew abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Okay Transport Corporation Ltd. The Assistant Commissioner rejected the refund claim vide order dated 17-4-08 on the ground that the TR-6 challan bear in the name of M/s. Okay Transport Corporation and the service tax registration number indicated on the TR-6 challan as AAAFV 8284 DST 001 belonged to Veebros Freight Carriers, Kanpur. 5. The respondent filed an appeal with Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establish that the amount of duty in relation to which such refund is claimed was collected from or paid by him and such incidence of duty has not been passed on by him to any other person. In this case the duty incidence has in fact has been paid by the Respondent only. They have also produced a disclaimer certificate from M/s. Okay Transport Corporation, Kanpur. The other objection is that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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