https://www.taxtmi.com/caselaws?id=236040 The appellant, a general insurance service provider, faced challenges in adjusting service tax refunds against subsequent liabilities due to discrepancies in refunds directly paid to insured individuals and lack of documentary proof. The Revenue questioned the treatment of refunds through intermediaries, emphasizing the need for proper verification and compliance with guidelines to prevent potential revenue loss. The Tribunal upheld a previous order, remitting the matter for re-evaluation, stressing the importance of evidence regarding revenue loss and granting the appellant an opportunity to present a defense. en-us Tue, 09 Apr 2013 00:00:00 +0530 Wed, 08 Jan 2014 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236040 The appellant, a general insurance service provider, faced challenges in adjusting service tax refunds against subsequent liabilities due to discrepancies in refunds directly paid to insured individuals and lack of documentary proof. The Revenue questioned the treatment of refunds through intermediaries, emphasizing the need for proper verification and compliance with guidelines to prevent potential revenue loss. The Tribunal upheld a previous order, remitting the matter for re-evaluation, stressing the importance of evidence regarding revenue loss and granting the appellant an opportunity to present a defense. Case-Laws Service Tax Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236040