https://www.taxtmi.com/caselaws?id=207973 The appellate tribunal allowed the appeal, finding the rejection of the refund claim unsustainable. It emphasized that the absence of a separate indication of Service Tax in the invoices did not automatically imply its collection from customers. The tribunal highlighted the importance of actual liability and payment of the tax, rather than invoice format, in determining if Service Tax was collected. The appellant's use of the cash accounting method to show Service Tax payment as expenditure was considered appropriate, especially when paid under protest. Consequential relief was granted to the appellant, stressing the significance of accurate assessment of Service Tax collection. en-us Fri, 02 Dec 2011 00:00:00 +0530 Tue, 06 Sep 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207973 The appellate tribunal allowed the appeal, finding the rejection of the refund claim unsustainable. It emphasized that the absence of a separate indication of Service Tax in the invoices did not automatically imply its collection from customers. The tribunal highlighted the importance of actual liability and payment of the tax, rather than invoice format, in determining if Service Tax was collected. The appellant's use of the cash accounting method to show Service Tax payment as expenditure was considered appropriate, especially when paid under protest. Consequential relief was granted to the appellant, stressing the significance of accurate assessment of Service Tax collection. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207973