Refund claim of service tax paid on cancelled transactions -...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act - payment of service tax and GST on a transaction where no service was ultimately provided - Relying on precedent cases, the tribunal held that the appellant was entitled to a refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act due to the change in tax regime. - Consequently, the court set aside the impugned order and directed the Adjudicating Authority to grant the refund within a specified time frame along with interest.