TMI Blog2017 (12) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment, the appellant alleged that he has refunded the said amount to the service provider - this case needs to be remanded to the original authority to verify that the appellant has refunded the said amount to the service provider or not - appeal allowed by way of remand. - ST/20879/2016-SM - 22695/2017 - Dated:- 3-11-2017 - Shri S.S Garg, Judicial Member Mr. Soni J. George, Manager ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in amendment of Notification No.33/2004-ST issued by the Government, the service of transportation of food grains was exempted from payment of service tax. However, the appellant, without noticing the exemption available, paid service tax on the transport of food grains. The appellant filed refund claim with the lower authority for refund of service tax amount of ₹ 19,083/- paid by them whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim has wrongly been credited to the Consumer Welare Fund. He further submitted that the incidence of tax has not been passed on to the respective transporters. He further submitted that appellant refunded the said amount to the service provider as per the direction of the Hon ble High Court in Writ Petition No.29467/2012. Therefore, he submitted that in view of this judgment, the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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