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?

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..... her party i.e. there is no enjust enrichment? - Refund Service Tax Practice Manual - Service Tax - Manuals - FAQ - Dated:- 7-4-2015 - 21 - Refund Yes. In the case of Standard Chartered Bank [ 20 .....

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..... Rule 5(1) of the Service Tax Rules providing that the records including computerised data as maintained by the assessee shall be accepted. - FAQ - Frequently Asked Questions, TMI Short Notes , E .....

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