https://www.taxtmi.com/caselaws?id=293578 The tribunal set aside the order denying the refund of Service Tax for a cancelled property booking due to a discrepancy in the Chartered Accountant Certificate. The matter was remanded for a fresh review by the Original Adjudicating Authority, emphasizing procedural fairness and the requirement for issues to be properly raised and addressed during adjudication. The limitation issue, not previously raised, could not be considered in the remand proceedings. en-us Fri, 13 Mar 2020 00:00:00 +0530 Thu, 18 Feb 2021 20:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293578 The tribunal set aside the order denying the refund of Service Tax for a cancelled property booking due to a discrepancy in the Chartered Accountant Certificate. The matter was remanded for a fresh review by the Original Adjudicating Authority, emphasizing procedural fairness and the requirement for issues to be properly raised and addressed during adjudication. The limitation issue, not previously raised, could not be considered in the remand proceedings. Case-Laws Service Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293578