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2018 (8) TMI 17 - CESTAT MUMBAIRefund of tax paid by sub-contractor - case of appellant is that the main contractor had paid the tax, thus, sub-contractor applied for refund claim for the tax paid by him on same service as it amounted to double payment of tax - refund rejected on the ground that the respondent did not produce any documentary evidence to show that they were in fact the sub-contractor of the work, ultimately executed by the main contractor, M/s Devi Constructions - Held that:- For providing the same taxable service viz. Commercial and Industrial Construction Service, only one party was liable to pay service tax. Since both the parties had discharged the service tax liability for the some work, tax amount paid twice, cannot be retained by the Government, as the legitimate due; and on claim of one tax as refund by either of the person, the same should have been refunded. Thus, the service tax paid by the respondent should be eligible for the refund benefit. It is also found that the respondent had enclosed copy of invoices, showing payment of VAT/ Sales Tax on the material component, used for providing the works contract service. Since works contract service was specifically brought into tax net only with effect from 01.06.2007, the respondent should not be liable to pay service tax under the taxable category of Commercial or Industrial Construction Service prior to such date Refund cannot be denied - appeal dismissed - decided against Revenue.
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