Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided by the lessor constitutes construction services, not renting of immovable property. However, the Appellant failed to provide sufficient evidence to support their claim, leading to the dismissal of their Appeals by both the Adjudicating Authority and Commissioner (Appeals). The Tribunal upheld the lower authorities' decision, emphasizing the Appellant's inability to provide evidence to prove their case.
Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided by the lessor constitutes construction services, not renting of immovable property. However, the Appellant failed to provide sufficient evidence to support their claim, leading to the dismissal of their Appeals by both the Adjudicating Authority and Commissioner (Appeals). The Tribunal upheld the lower authorities' decision, emphasizing the Appellant's inability to provide evidence to prove their case.
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