https://www.taxtmi.com/caselaws?id=339453 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the refund of Service Tax paid on various services, including CHA services. The Revenue's challenge was based on the lack of evidence proving the CHA's licensing, despite the CHA paying service tax under the 'Customs House Agent Services' category and possessing a membership certificate from a recognized association. The Tribunal emphasized the importance of proper documentation and registration for refund claims, ultimately dismissing the Revenue's appeal and addressing the assessee's cross-objections. en-us Thu, 11 Aug 2016 00:00:00 +0530 Mon, 27 Feb 2017 10:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339453 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the refund of Service Tax paid on various services, including CHA services. The Revenue's challenge was based on the lack of evidence proving the CHA's licensing, despite the CHA paying service tax under the 'Customs House Agent Services' category and possessing a membership certificate from a recognized association. The Tribunal emphasized the importance of proper documentation and registration for refund claims, ultimately dismissing the Revenue's appeal and addressing the assessee's cross-objections. Case-Laws Service Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339453