https://www.taxtmi.com/caselaws?id=76280 The Appellate Tribunal allowed the appeal in a case concerning a refund claim under section 11B of the Central Excise Act, 1944 for Service Tax paid by SEBI registered sub-brokers. The Tribunal found that the assessees had adequately demonstrated that the tax incidence had not been passed on to customers, meeting the refund eligibility criteria. Discrepancies between the reviewing and adjudicating authorities' findings led the Tribunal to set aside the reviewing authority's decision, granting relief to the assessees. en-us Tue, 17 Nov 2009 00:00:00 +0530 Fri, 15 Oct 2010 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76280 The Appellate Tribunal allowed the appeal in a case concerning a refund claim under section 11B of the Central Excise Act, 1944 for Service Tax paid by SEBI registered sub-brokers. The Tribunal found that the assessees had adequately demonstrated that the tax incidence had not been passed on to customers, meeting the refund eligibility criteria. Discrepancies between the reviewing and adjudicating authorities' findings led the Tribunal to set aside the reviewing authority's decision, granting relief to the assessees. Case-Laws Service Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76280