2015 (11) TMI 727

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....: Shri S.R. Nair, E.O. (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. SB (68) 68/STC/2010 dated 11.06.2010. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding refund claim filed by the appellant. Appellant had filed refund claim before the lower authorities which was rejected by the....

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.... the last hearing, the Tribunal had directed the lower authorities to verify whether the amount has been paid twice over. It is his submission that the jurisdictional Asst. Commissioner's office of Service Tax, Division IV, Mumbai II has vide letter dated 12.03.2014 informed that the amount has been paid at the time of booking of TDS and also again on realization of gross amount. As regards the se....

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....ia the services cannot be termed as export of services. 6. Considered the submissions made by both sides. 7. We find that as regards the tax refund of Rs. 70,000/- in respect of double payment of service tax, the Jurisdictional Asst. Commissioner has on scrutiny of the documents submitted by the appellant informed that there is a double payment of tax i.e. at the time of booking of TDS and o....

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....pals various inputs as to the requirement of trade in India during the period March 2005. We find that the appellant had rendered the services relating to sales promotion, marketing, procurement of order and other customer related services. We find strong force in the contentions raised by the learned C.A. that in the appellants own case vide final order No. A/76/15/STB dated 07.10.2015, this Ben....