2017 (1) TMI 805

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....the Appellant. Shri. M.P. Damle, Asstt. Commissioner(A.R.) for the Respondent. ORDER The fact of the case is that the appellant have paid service tax on GTA service on reverse charge basis on provisional value of the GTA service. Subsequently on arriving correct service tax liability, it was found that there is excess payment of service tax in respect of which they filed refund claim befo....

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.... that the appellant have not submitted any documentary evidence. He further submits that Ld. Commissioner(Appeals) has passed ex parte order without following principle of natural justice for the reason that they have not received first hearing notice due to change of address. In respect of second hearing notice appellant asked for the adjournment, however no adjournment was given and in the order....

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.... the said documents, it cannot be established whether the excess payment of service tax made or otherwise therefore adjudicating authority has rightly rejected the claim and the same was upheld by the Ld. Commissioner(Appeals). 4. On careful consideration of submissions made by both sides and perusal of record, I find that some documents were submitted by the appellant before the adjudicating a....