https://www.taxtmi.com/caselaws?id=431 The appeal was allowed by the Tribunal solely for the purpose of verifying the claim regarding the non-passing over of service tax to customers. The respondent, a proprietorship concern providing Hire-Purchase Services, had paid service tax under a mistaken belief, leading to a refund claim. The Tribunal emphasized the need to establish that the incidence of duty had not been passed on to customers, requiring the respondent to provide evidence such as a Chartered Accountant certificate or relevant records. The matter was remanded for further verification in line with legal principles and factual evidence presented. en-us Wed, 08 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431 The appeal was allowed by the Tribunal solely for the purpose of verifying the claim regarding the non-passing over of service tax to customers. The respondent, a proprietorship concern providing Hire-Purchase Services, had paid service tax under a mistaken belief, leading to a refund claim. The Tribunal emphasized the need to establish that the incidence of duty had not been passed on to customers, requiring the respondent to provide evidence such as a Chartered Accountant certificate or relevant records. The matter was remanded for further verification in line with legal principles and factual evidence presented. Case-Laws Service Tax Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431