2010 (10) TMI 146

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..... laim - service tax collected by them and deposited with the department - refund claim was rejected - service tax is payable only after the amount has been received from the service receiver - appellant has made out a strong prima facie case in their favour and accordingly pre-deposit waived
Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellan .....

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..... refund claim was rejected, on an appeal filed by the appellants, Commissioner (Appeals) allowed the appeal and thereafter original adjudicating authority sanctioned the refund which was within the time limit. The Commissioner, exercising his powers of revision under Section 84 of Finance Act, 1994, has passed the impugned order wherein he has held that the appellant was not eligible for the refund .....

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..... 126 (Tri.-Chennai) = 2008 (238) E.L.T. 276 (Tribunal) (f) Sirpur Paper Mills Ltd. - 2010 (253) E.L.T. 269 (Tri. - Bang.) 3. We find that the decision cited by the learned advocate take a view that in service tax matters it is easy to identify the service provider and clients and also to decide as to who borne the tax incidence. Further, we also take note of the fact that in the light of the .....

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