This appeal is admitted to consider the following

substantial questions of law:

a) <Whether in the facts and circumstances of the case,

the Tribunal was justified in dismissing the appeal of

the Appellant thereby upholding rejection of refund

claim of the service tax paid by the Appellant despite

the fact that they had also paid Goods and Service Tax

(GST) on the very same transaction which had

resulted in payment of tax twice-over in respect of the

very same transaction?

b) Whether in the facts and circumstances of the case,

the Tribunal was right in law in rejecting the claim for

refund of service tax when it was an undisputed fact

that the service tax invoices were subsequently

cancelled by issuing credit notes to the customers

which had the effect that payment of service tax on

such cancelled invoices were not required as per law

and hence there was no liability to pay service tax on

cancelled tax invoices?

c) Whether the Order of the Hon9ble Tribunal is in

accordance with the provisions of Rule 6(3) of the

Service Tax Rules, 1994 when the parties renegotiated

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the invoices issued under the Finance Act, 1994 and

the Appellant had issued a credit note which

annulled/cancell