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2016 (2) TMI 486 - AT - Service TaxClaim of refund of service tax paid by them during the period from April, 2011 to March, 2012 on services of constructions of college building - The said refund claim was rejected by the Adjudicating Authority on the ground that the appellant have not produced (a) approved plan of the building (b) they have not produced proof such as MOU or certificate that the construction of building for the purpose of educational, religious, charitable, health, sanitation or philanthropic purpose and not for any purpose of profit, (c) and appellant recovered the amount of service tax by way of issuing debit note. Held that:- it is clear that building constructed by the respondent is not commercial and industrial construction, therefore does not fall under the category of taxable services, as the same is not used for commercial and industry but it is used for providing education. Therefore service tax paid by the respondent is liable to be refunded. - there is no dispute raised as regard the facts that the respondent by issuing credit note not collected the service tax from the service recipient. Ld. Commissioner (Appeals) by proper application of mind set aside rejection of refund claim and allowed appeal of the respondent. - Refund cannot be denied - Decided against the revenue.
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