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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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 ... Summary
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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