2017 (5) TMI 1090

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....rder-in-Appeal No. VIZ-EXCUS-003-APP-038-15-16 dt. 29.01.2016. 2   Heard both sides and perused the records. 3.  The issue involved in this case is regarding payment of service tax under reverse charge mechanism in respect of services rendered to appellant by a service provider situated abroad during the period September 2008 to October 2008. The appellants have discharged the ser....

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....nsideration of the submissions made by both parties, I find that there is no dispute as to the fact the appellant paid service tax amount of Rs. 3,29,047/- alongwith interest on 05.04.2011, which has been appropriated by first appellate authority in the impugned order before the Tribunal. Once the amount which has been ascertained and informed by the departmental officer to an assessee and paid by....

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....hom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise Officers of such payment in writing, who, on receip....