2010 (9) TMI 258

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..... ded the services was not indicated on the invoices - Held that: - claim has been rejected on the ground that the challans under which service tax was paid by the CHA has not been produced - This is not a requirement as per the notification - appellants are eligible for the refund claim in respect of all the invoices excepting the four invoices in which registration number of the service provider i .....

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..... ailed to show evidence of payment of service tax on the CHA service for which claim of refund of service tax paid has been made. Further he also submits that a small amount has been denied on the ground that the registration number of the CHA who provided the services was not indicated on the invoices. He submitted that he did not want to contest the rejection of refund in respect of cases where i .....

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..... which payment of service tax was made by the service provider, department cannot ensure that service tax has been paid. 5. I have considered the submissions made by both the sides. I find that the stand taken by the lower authorities that the appellant should produce copies of challans under which payment of service tax was made by the service provider is totally unreasonable and is not r .....

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