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        Service Tax

        Whether data in 'CD' can be a admissible evidence for refund claim under Section 11B? Whether data in CD can be used to prove that the incidence of service tax liability has not been transferred to other party i.e. there is no enjust enrichment?

        7 April, 2015

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        21 - Refund

        Yes. In the case of Standard Chartered Bank [2007 (3) TMI 67 - CESTAT, MUMBAI] , it was held that the ground raised in the argument is the same ground on which the refund claim was rejected initially, viz. CD was not admissible evidence. We find that this contention is no longer tenable, as the department itself has accepted that CD is an admissible evidence by reference to the provisions of Sec. 4 of the Information Technology Act, 2000 and Rule 5(1) of the Service Tax Rules providing that the records including computerised data as maintained by the assessee shall be accepted. 

        Admissibility of electronic records: computerised data on CD can support service tax refund claims and show no transfer of tax burden. Data on compact disc (CD) can be admissible evidence for service tax refund claims where it constitutes computerised records recognised under the Information Technology Act and the Service Tax Rules. Such electronic records may also be used to prove that the incidence of service tax was not transferred to another party (absence of unjust enrichment), provided the data meets the statutory criteria for admissible computerised evidence and forms part of the assessee's maintained electronic records.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Admissibility of electronic records: computerised data on CD can support service tax refund claims and show no transfer of tax burden.

                          Data on compact disc (CD) can be admissible evidence for service tax refund claims where it constitutes computerised records recognised under the Information Technology Act and the Service Tax Rules. Such electronic records may also be used to prove that the incidence of service tax was not transferred to another party (absence of unjust enrichment), provided the data meets the statutory criteria for admissible computerised evidence and forms part of the assessee's maintained electronic records.


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