2018 (8) TMI 1010

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....R) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider. 2. None appeared on behalf of the appellant. 3. Shri Govind Jha, Ld. Supdt. (AR) appearing on behalf of the revenue submits that the appellant have raised the plea that the gross amount which i....

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....fund claim of Rs. 56836/- with relevant documents for the period October 06 to March 07. Moreover on perusal of the debit notes issued to Sesa Ind. by Tradex Marketing, the appellant have issued debit notes showing gross amount and service tax payable at rate of 12.24% shown separately in the debit memos. While on examination of the credit "memos for payment of Bills issued by Sesa Industries it i....

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.... 14 of the sheet. As against this, the appellant has received more amount of Rs. 42,98,841/- on which service tax has not been paid. Also, the appellant has not produced any statutory record like Balance Sheet/P&L account etc. in the support of their claim that they have paid more tax on the amount received from M/s. Sesa Industries and the same is receivable." 5. On going through the above fin....