2019 (2) TMI 1906

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..... titution Services - Rejection on two grounds that the appellant has failed to show that the said service tax paid under Works Contract Service and the appellant has failed to prove that they have paid service tax - HELD THAT:- In this case, it is a fact on record that whatever service tax was payable by the appellant under Banking and Financial Institution Services, the same has been paid by them .....

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..... cided n favor of appellant.
Shri Ashok Jindal, Member (J) Shri Naveen Kumar Jain, CA, for the Appellant. Shri M.S. Dhindsa, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected for non-verification of records. 2. The facts of the case are that the appellant is a banking company and providing the Banking and Fina .....

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..... to show that the said service tax paid under Works Contract Service and the appellant has failed to prove that they have paid service tax. Against the said order, the appellant is before me. 3. Heard the parties. 4. In this case, it is a fact on record that whatever service tax was payable by the appellant under Banking and Financial Institution Services, the same has been paid by the .....

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