https://www.taxtmi.com/caselaws?id=355616 Refund of service tax was examined item-wise across CHA, port, GTA and overseas commission claims. On CHA services, the record raised factual issues about the identity of the CHA and sub-contracted work, so the claim was remanded for de novo consideration. On port services, refund was allowed because bills and service-tax payment evidence were produced and the documentary basis for tax payment was not disputed. On GTA services, refund was disallowed where drawback had been claimed, and that disallowance was sustained. On overseas commission, the absence of agreements and proof of payment justified fresh examination after allowing supporting evidence to be filed. en-us Mon, 18 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355616 Refund of service tax was examined item-wise across CHA, port, GTA and overseas commission claims. On CHA services, the record raised factual issues about the identity of the CHA and sub-contracted work, so the claim was remanded for de novo consideration. On port services, refund was allowed because bills and service-tax payment evidence were produced and the documentary basis for tax payment was not disputed. On GTA services, refund was disallowed where drawback had been claimed, and that disallowance was sustained. On overseas commission, the absence of agreements and proof of payment justified fresh examination after allowing supporting evidence to be filed. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355616