https://www.taxtmi.com/caselaws?id=243984 The Tribunal allowed the appeal in favor of the appellant, granting the refund claim for service tax amounting to Rs. 9,40,343. Despite the rejection by the adjudicating authority and Commissioner (Appeals) based on lack of documentary evidence and balance sheet discrepancies, the Tribunal found the refund justified as the tax was deposited in advance for unprovided services, and the consideration along with the tax amount was returned. Emphasizing the actual circumstances of the case, the Tribunal ruled in favor of the appellant, setting aside the impugned order and providing consequential relief. en-us Fri, 31 Jan 2014 00:00:00 +0530 Mon, 27 Jul 2015 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243984 The Tribunal allowed the appeal in favor of the appellant, granting the refund claim for service tax amounting to Rs. 9,40,343. Despite the rejection by the adjudicating authority and Commissioner (Appeals) based on lack of documentary evidence and balance sheet discrepancies, the Tribunal found the refund justified as the tax was deposited in advance for unprovided services, and the consideration along with the tax amount was returned. Emphasizing the actual circumstances of the case, the Tribunal ruled in favor of the appellant, setting aside the impugned order and providing consequential relief. Case-Laws Service Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243984