2014 (5) TMI 617

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....the period October 2009 to March 2010 on 18/03/2011 for excess payment of Service Tax. 2. The ground of refund claim is that the party has entered into an agreement with M/s. Wolters Kluwer NV, Amsterdam, Netherlands for providing service of 'Management or Business Consultant' from abroad in respect of management of their ongoing office in India and also to provide service related to Mergers and Acquisitions deals on behalf the party. The assessee got registered for 'Management or Business Consultant' service to be received from abroad and liable for service tax under reverse charge. M/s. Wolters Kluwer NV Amsterdam provided services related to ongoing management of their India office as described in their invoice no CORP0912 dated 18.12.2....

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....67,965.51 equivalent to Rs. 1,60,99,367.84 (exchange rate 1 EUR = Rs. 60.08) through their Bank CITI BANK N.A. Vide the Bank realization certificate no. 3120774171 dated 10.11.2010. 4. The Party has filed refund claim of the proportionate service tax paid under reverse charge for which they have not received any services and get the amount credited, as claimed. The Party has also declared in their refund application that no Cenvat Credit under the provisions of Cenvat Credit Rules, 2004 has been claimed by any of the party of the Service tax amount which is a subject matter of refund claim. The refund application was accompanied with the relevant documents. 5. The original adjudicating authority as also Commissioner (Appeals) held against....