https://www.taxtmi.com/caselaws?id=345485 The Tribunal allowed the appeal for remand in a case concerning a refund claim of service tax paid against the wrong PAN-based registration number due to a change in proprietorship. Despite the change in proprietor, the service provider's name remained the same, leading to the erroneous payment of service tax. The appellant rectified the error by paying the tax again with interest. The Tribunal concluded that if the service tax was indeed paid twice for the same services, the appellant would be entitled to a refund. The impugned order was set aside, and the matter was remanded for further verification. en-us Fri, 09 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 10:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345485 The Tribunal allowed the appeal for remand in a case concerning a refund claim of service tax paid against the wrong PAN-based registration number due to a change in proprietorship. Despite the change in proprietor, the service provider's name remained the same, leading to the erroneous payment of service tax. The appellant rectified the error by paying the tax again with interest. The Tribunal concluded that if the service tax was indeed paid twice for the same services, the appellant would be entitled to a refund. The impugned order was set aside, and the matter was remanded for further verification. Case-Laws Service Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345485