Refund of service tax paid as pre-deposit - duty paid under ...

Service Tax

October 14, 2021

Refund of service tax paid as pre-deposit - duty paid under protest - The CA certificate is only a self serving document which cannot be considered as a conclusive proof to decide the issue. Law provides permissible documentary evidences that are accepted by the sanctioning authority and apparently, no effort seems to have been made by the appellant in this regard. - the appellant deserves a second chance - Matter restored back - AT

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Refund of service tax paid as pre-deposit - duty paid under ...

Service Tax

October 14, 2021

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