TMI Blog2016 (11) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultancy Service and Chartered Accountants Service . Similarly, the learned Commissioner (Appeals) has allowed the refund of Education Cess and Higher Education Cess on the basis of Board s Circular No. 134/3/2011-ST dated 08.4.2011. After considering the submission of the learned A.R. and the facts on record, I do not find any infirmity in the impugned order passed by the Commissioner (Appeals) - refund allowed - appeal dismissed - decided against Revenue. - ST/2638/2011-SM - Final Order No. 21205 / 2016 - Dated:- 18-11-2016 - Shri S. S. Garg, Judicial Member Mr. Parashiva Murthy, A.R. For the Appellant None For the Respondent ORDER Per S. S. Garg The present appeal is filed by Revenue against the impugned Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 4,06,584/- being service Tax paid on the services mentioned in Annexure II or III. Aggrieved by the said order, the assessee filed an appeal before the Commissioner (Appeals) who vide his order dated 15.7.2011allowed the appeal of the assessee. Aggrieved by the said order, the Revenue has filed the present appeal. 3. I have heard the learned A.R. for the appellant and perused the material on record. None appeared on behalf of the respondent assessee. 4. The learned A.R. has submitted that the impugned order is not sustainable in law and the Commissioner (Appeals) has wrongly allowed the refund claim on Scientific and Technical Consultancy Service and Chartered Accountants Service because both the services do not fall in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund if entire services were wholly consumed within the SEZ. Denying the refund in case the service tax had been paid would be against the both law and spirit. I also find that the learned Commissioner (Appeals) has also observed that during the personal hearing, the assessee produced the list of services approved by the Development Commissioner and in the amended list of services, Scientific or Technical Consultancy Service and Chartered Accountants Service are added to the certified list of services in Annexure III and therefore, the learned Commissioner (Appeals) has allowed the benefit of refund of service tax paid by the assessee on Scientific or Technical Consultancy Service and Chartered Accountants Service . Similarly, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
