2018 (5) TMI 113

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..... that the value of service tax would be reduced by the service receivers, if the service provider failed to conform the services for which the work orders issued - refund allowed - appeal allowed - decided in favor of appellant. - ST/10710/2017 - A/10229/2018 - Dated:- 19-1-2018 - Dr. D. M. Misra, Hon'ble Member (Judicial) For Appellant (s): Shri Dhaval Shah, Advocate For Respond .....

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..... owever, the said service receivers pruned/reduced the bill amount citing deficiency in service. Therefore, there was a short receipt of the taxable value, mentioned in the respective invoices, leading to excess payment of service tax. This excess payment of service tax has been certified by the Chartered Accountant in his Certificate dated 04.05.2016 which though produced before the authorities be .....

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..... ment of service tax on the value of taxable services mentioned in the respective bills, but, the values later were reduced by the respective service receivers resulting into short receipt of the value of taxable services rendered by the appellant. Therefore, the applicable service tax paid in excess in comparison of the amount has been received, later, claimed as refund under Section 11B of CEA, 1 .....

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