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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refund claim - tax liability discharged by the appellant twice - ...


Appellant Wins Refund Claim After Double Payment of Tax Liability; Burden of Proof on Department per Verification Report.

September 7, 2021

Case Laws     Service Tax     AT

Refund claim - tax liability discharged by the appellant twice - The verification report of the department itself is supporting the appellant’s contention that the same liability has been discharged twice by the appellant once inadvertently in the inactive account, subsequently, in the active account - no other evidence was required to be produced by the appellant. Otherwise also it is a settled law that onus always rests upon the department to prove the allegations raised in the show cause notice - Refund allowed - AT

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