https://www.taxtmi.com/caselaws?id=469929 Refund of service tax could not be rejected without first examining the evidence relied on by the claimant, including year-wise gross receipt statements and Form 26AS. The Tribunal found that the lower authorities had proceeded mainly on the assignment letter and had not properly considered whether the receipts for the relevant financial years stayed within the exemption threshold. The impugned order was set aside and the matter was remanded to the adjudication authority for fresh decision after considering the documents and evidence in accordance with law. en-us Mon, 19 Mar 2018 00:00:00 +0530 Thu, 09 Jul 2026 16:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469929 Refund of service tax could not be rejected without first examining the evidence relied on by the claimant, including year-wise gross receipt statements and Form 26AS. The Tribunal found that the lower authorities had proceeded mainly on the assignment letter and had not properly considered whether the receipts for the relevant financial years stayed within the exemption threshold. The impugned order was set aside and the matter was remanded to the adjudication authority for fresh decision after considering the documents and evidence in accordance with law. Case-Laws Service Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469929