https://www.taxtmi.com/caselaws?id=760581 CESTAT Mumbai allowed appellant's appeals by remand in a service tax refund case involving export of advertising agency services. The tribunal found that revenue authorities had inconsistently rejected refund claims for identical services after previously granting refunds for the same period (April 2011-June 2012) without showing any change in law. The tribunal emphasized that revenue cannot adopt inconsistent positions in subsequent assessments with identical facts unless law has changed. Matter was remanded to Adjudicating Authority for fresh consideration of earlier refund orders and applicable laws, with proper hearing opportunity for appellant. en-us Tue, 15 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760581 CESTAT Mumbai allowed appellant's appeals by remand in a service tax refund case involving export of advertising agency services. The tribunal found that revenue authorities had inconsistently rejected refund claims for identical services after previously granting refunds for the same period (April 2011-June 2012) without showing any change in law. The tribunal emphasized that revenue cannot adopt inconsistent positions in subsequent assessments with identical facts unless law has changed. Matter was remanded to Adjudicating Authority for fresh consideration of earlier refund orders and applicable laws, with proper hearing opportunity for appellant. Case-Laws Service Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760581