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TMI Blog2018 (1) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... n Special Economic Zone - Held that: - It is a common knowledge that any such computer generated invoice by the banks does not require signature as the said invoice mentions specifically that “this being a computer generated invoice, no signature is required”. There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has paid the service tax and the appellant has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Original by holding that no proper documents is required to indicate that the tax liability has been discharged by the respondent who is registered in the Cochin Special Economic Zone. 4. After hearing the learned AR and perusal of the grounds of appeal, I find that the Department s only contention in the grounds of appeal is that the document on which the refund claim has been preferred is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaining to the Standard Chartered Bank were not duly signed by the authorized signatory is not correct, inasmuch as, the service tax has been paid in all of the above said invoices of Standard Chartered Bank and in the bottom of each invoice it is appended as this is a computer generated advice which requires no signature . As such, the said invoices are to be taken as valid invoices required fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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