2018 (1) TMI 113

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....deep Kumar Dubey, Supdt. (A.R.) for the Revenue None for the Respondent (s) ORDER Per: Mrs. Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. Inasmuch as the issue involved in all the appeals is identical, the same are being taken up together for disposal. 2. I have heard Shri Pradeep Kr. Dubey, ld. A.R. appeari....

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.... and value. Accordingly, proceedings were initiated against them by issuance of Show-cause notice dt.14.08.14 under Section 73 of the Finance Act, 1994 proposing to recovery such erroneous granted refund. A show-cause notice culminated into an order passed by the original adjudicating authority confirming demand along with interest. 5. On Appeal against the above order, the Commissioner (Appeal....

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.... case, the appellant has himself paid the service tax on reverse charge basis on the strength of various challans. As such, he held that he is deemed to have provided the services in India and the challan issued by him is proper documents evidencing payment of service tax. The said challan issued by the assessee contained all the requisite details required under law and as such has to be held as e....

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....ertains to procedural aspect and as already discussed above, information contained in invoices of the foreign service providers along with that of the challans and bank debit/remittance advices satisfy the requirement of para 3 9(f)(ii) of the said Notification No.40/2012-ST read with Rule 4A of Service Tax Rules, 1994. Therefore, once it is satisfied primarily that the claimant squarely falls wit....