TMI Blog2017 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Kaushik Jain, Proprietor, the proprietorship concern continued to remain the same as Adinath Bulk Carrier without change of name. Thus, there could be possibility of wrong deposit of service tax against the same service tax registration number which was PAN based. It is the claim of the appellant that Shri Kaushik Jain who remained as proprietor till October 2010 even after transfer of the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Order-in-Appeal No. AHM-SVTAX-000-APP-310-13-14 dated 16.1.2014 passed by the Commissioner (Appeals IV), Central Excise , Customs, Ahmedabad. 2. Briefly stated the facts of the case are that the appellants had filed refund claim of service tax paid amounting to ₹ 24,59,006/- on 1.2.2012 on the ground that M/s Shree Aditnath Bulk Carriers, Ahmedabd, a proprietorship concern, and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was change of proprietor that is, Shri Kaushik Jain has transferred its business to Shri Narndra Jain with effect from October 2010. But the service tax registration was same and tax was continued to be paid in the name of Aditnath Bulk Carriers having service tax registration number containing PAN number of Shri Kaushik Jain. After discovering the mistake as there was no business in the acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the service tax paid by the appellant twice against the same set of invoices raised by Shree Adinath Bulk Carriers for providing taxable service during the relevant period. He submits that matter may be remanded to the adjudicating authority for scrutiny of these documents and to ascertain whether the service tax refund is admissible to them, being claimed to have been paid twice. 5. I find f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be verified whether the service tax against the same invoices were paid twice and whether Shri Narendra Jain discharged the service tax with interest subsequently. In the event service tax is paid on the same set of invoices for the service provided, the Appellant is eligible to the refund of service tax. In the result, the impugned order is set aside and the matter is remanded to the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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