2007 (11) TMI 79 - AT - Service Tax

Appellants produced no any documents to support their stand that they had paid service tax twice and none appeared for the personal hearing even after several opportunities - no ground to interfere with the order of the authorities below rejecting the refund claim appeal rejected.

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the appellants' claim for a refund of Service Tax of Rs.1,19,424 for the period from February 2005 to July 2005. The claim was rejected due to lack of supporting documents showing double payment of Service Tax. The appellants failed to produce any documents at various levels of appeal to substantiate their case, leading to the rejection of their appeal.