https://www.taxtmi.com/caselaws?id=211117 The Tribunal dismissed the appeal concerning two refund claims for service tax under 'Clearing & Forwarding Agency Services'. The rejection was based on the liability to pay service tax, time-bar limitations under Section 11B, lack of evidence of payment under protest, and failure to substantiate claims against unjust enrichment. The appellant's argument that transactions were on a principal-to-principal basis and that service tax was paid 'under protest' was refuted, as lower authorities found evidence of tax collection from clients, leading to the rejection of the refund claims. The Tribunal emphasized the importance of providing clear documentation to support claims and dismissed the appeal due to insufficient evidence and justification. en-us Thu, 05 May 2011 00:00:00 +0530 Fri, 17 Aug 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211117 The Tribunal dismissed the appeal concerning two refund claims for service tax under 'Clearing & Forwarding Agency Services'. The rejection was based on the liability to pay service tax, time-bar limitations under Section 11B, lack of evidence of payment under protest, and failure to substantiate claims against unjust enrichment. The appellant's argument that transactions were on a principal-to-principal basis and that service tax was paid 'under protest' was refuted, as lower authorities found evidence of tax collection from clients, leading to the rejection of the refund claims. The Tribunal emphasized the importance of providing clear documentation to support claims and dismissed the appeal due to insufficient evidence and justification. Case-Laws Service Tax Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211117