https://www.taxtmi.com/caselaws?id=361508 Service tax paid in response to an audit objection was treated as non-voluntary, so the payment could not be denied refund on the ground that it was made of the assessee's own volition. The assessee supported the refund claim with its balance sheet, rent agreement and a certificate from the service recipient showing that service tax had not been charged, which established a prima facie entitlement to refund on the basis of threshold exemption. The refund sanctioning authority was nevertheless required to verify the evidence of non-charging from the recipient before granting the claim, and the matter was remanded for that verification and sanction. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361508 Service tax paid in response to an audit objection was treated as non-voluntary, so the payment could not be denied refund on the ground that it was made of the assessee's own volition. The assessee supported the refund claim with its balance sheet, rent agreement and a certificate from the service recipient showing that service tax had not been charged, which established a prima facie entitlement to refund on the basis of threshold exemption. The refund sanctioning authority was nevertheless required to verify the evidence of non-charging from the recipient before granting the claim, and the matter was remanded for that verification and sanction. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361508