TMI Blog2015 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... is noted that the company is contributing service tax amounting to ₹ 4 Crore duty and Central Excise Duty amounting to ₹ 70 Crore. No mens rea could be imputed. Further no intention to evade is manifested. It is only a technical error for which substantial right could not be disallowed. Appellant has made a case for refund subject to legal proceedings. - Decided in favour of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el pointed out to findings recorded by Ld. Divisional Assistant Commissioner wherein evidence has come in their favour . Relevant para at page 80 was extracted for reference:- Now coming to the next important question whether incidence of service tax was passed on to the service receiver, version of the service receiver is of prime importance. Recipient of service is the person w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Accountant and decisions cited by the party in support. Based on the discussions held above, service tax was not required to be paid on the invoice as it was cancelled but the party has paid service tax amounting to ₹ 4,00,670/- on this invoice on 06.12.2011 to the Govt. Exchequer. Accordingly, the party is entitled to refund of ₹ 4 ,00,670 /-. 4. It was referred that no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e IT related services i.e. sharing of server. Invoices were issued by M/s Honda Motor and Scooter India Pvt. Ltd . She also pointed out that certificate was issued by chartered accountant of M/s Honda Motor and Scooter India Pvt. Ltd . confirming that they have not received the service against the invoice issued by the appellant. 6. I have perused the Order-in-Original passed by Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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