2014 (10) TMI 728

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..... e is taken into consideration along with S.T. 3 return filed by the service provider, it leads to the inevitable conclusion that service provider has paid the service tax. In any case, I find that there is no dispute about the above fact and only reason for denial of credit is absence of registration number of service provider. I find that said defect is a rectifiable defect and the appellant havi .....

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..... registration number of service provider. The appellant, during the course of adjudication, placed on record S.T. 3 return filed by M/s. Tiger Security Service showing payment of Service Tax. The original adjudicating authority took the same into consideration and found that service provider has deposited the service tax but did not extend the benefit to the assessee on the ground that such servic .....

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