Appellate Tribunal remands Service Tax refund claim for fresh consideration.

The Appellate Tribunal CESTAT KOLKATA allowed the appeal by remanding the case back to the Adjudicating Authority for fresh consideration. The appellant's refund claim on Service Tax paid erroneously on 'Technical Testing Service' was rejected, but the matter was remanded as the issue of payment from its own source under reverse charge mechanism was not examined by the authorities.

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The Appellate Tribunal CESTAT KOLKATA allowed the appeal by remanding the case back to the Adjudicating Authority for fresh consideration. The appellant's refund claim on Service Tax paid erroneously on 'Technical Testing Service' was rejected, but the matter was remanded as the issue of payment from its own source under reverse charge mechanism was not examined by the authorities.

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