https://www.taxtmi.com/caselaws?id=203059 Refund of service tax paid on foreign commission agency services under Notification No. 41/2007-ST was found to require re-examination because the supporting records did not fully establish shipping bill-wise taxable value, reconciliation with ST-3 returns, commission remittance details, and the service tax working. The Tribunal noted that the claimant bore the burden of proving refund eligibility, but also considered that relevant documents had been produced and further evidence could be filed if opportunity was granted. The matter was therefore sent back for fresh adjudication after allowing the claimant reasonable opportunity to produce the necessary documents. en-us Wed, 02 Mar 2011 00:00:00 +0530 Tue, 03 May 2011 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203059 Refund of service tax paid on foreign commission agency services under Notification No. 41/2007-ST was found to require re-examination because the supporting records did not fully establish shipping bill-wise taxable value, reconciliation with ST-3 returns, commission remittance details, and the service tax working. The Tribunal noted that the claimant bore the burden of proving refund eligibility, but also considered that relevant documents had been produced and further evidence could be filed if opportunity was granted. The matter was therefore sent back for fresh adjudication after allowing the claimant reasonable opportunity to produce the necessary documents. Case-Laws Service Tax Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203059