TMI Blog2016 (10) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... . 25/2012-S.T., dated 20th June, 2012 - Held that:- the appellant had produced the ledgers maintained by the recipient of services, M/s. Ashok Hall Girl’s Residential School vide the entry dated 28-3-2014 in the ledger, which clearly records debit of ₹ 2,48,600/- earlier credited to the appellant towards Service Tax. Thus the component of Service Tax earlier borne by the service recipient an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order dated 9-1-2015 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Meerut. 2. The appellant is a proprietary concern which provided security agency service inter alia to M/s. Ashok Hall Girls Residential School. Along with remuneration for rendition of such services, the appellant also collected the service component from the recipient of the service. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax remitted by it. On 20-3-2015 the appellant claimed refund of ₹ 2,48,600/- of the Service Tax earlier collected from the school but which component of Service Tax was reversed by the service recipient in the ledger maintained by it. Copy of the relevant ledger of M/s. Ashok Hall Girls Residential School dated 20-3-2014 wherein the school reflects debit of Service Tax of ₹ 2,48,600/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as to there being no enrichment and for claiming refund. 6. In the instant case, the appellant had produced the ledgers maintained by the recipient of services, M/s. Ashok Hall Girl s Residential School vide the entry dated 28-3-2014 in the ledger, which clearly records debit of ₹ 2,48,600/- earlier credited to the appellant towards Service Tax. Thus the component of Service Tax earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
