https://www.taxtmi.com/caselaws?id=206709 The Tribunal ruled in favor of the appellant, a manufacturer of iron and steel products, in a case concerning a refund claim of service tax paid to Custom House Agent (CHA) services for exported goods. The Tribunal held that the appellant only needed to provide proof of their payment of service tax to the service provider, not the service provider's payment to the exchequer. The lower authorities' requirement for proof of the service provider's payment was deemed unnecessary. The matter was remanded for reconsideration based on the appellant's documentary evidence, setting aside the appellate authority's order. en-us Mon, 19 Sep 2011 00:00:00 +0530 Sat, 12 Nov 2011 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206709 The Tribunal ruled in favor of the appellant, a manufacturer of iron and steel products, in a case concerning a refund claim of service tax paid to Custom House Agent (CHA) services for exported goods. The Tribunal held that the appellant only needed to provide proof of their payment of service tax to the service provider, not the service provider's payment to the exchequer. The lower authorities' requirement for proof of the service provider's payment was deemed unnecessary. The matter was remanded for reconsideration based on the appellant's documentary evidence, setting aside the appellate authority's order. Case-Laws Service Tax Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206709