https://www.taxtmi.com/caselaws?id=259792 Refund claims under the service tax exemption notifications could not be allowed where the assessee failed to produce invoices, bank statements or other contemporaneous records proving payment of service tax on the specified services. Although defects in the form of the refund applications were treated as rectifiable and the claims were not rejected merely as time-barred on that ground, the notifications still required minimum documentary evidence to establish receipt of eligible services and tax payment. Summary tables alone were insufficient. The rejection of refund was therefore upheld for non-compliance with the evidentiary requirements. en-us Thu, 26 Mar 2015 00:00:00 +0530 Thu, 21 May 2015 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259792 Refund claims under the service tax exemption notifications could not be allowed where the assessee failed to produce invoices, bank statements or other contemporaneous records proving payment of service tax on the specified services. Although defects in the form of the refund applications were treated as rectifiable and the claims were not rejected merely as time-barred on that ground, the notifications still required minimum documentary evidence to establish receipt of eligible services and tax payment. Summary tables alone were insufficient. The rejection of refund was therefore upheld for non-compliance with the evidentiary requirements. Case-Laws Service Tax Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259792