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2010 (12) TMI 331 - AT - Service TaxRefund claim - The respondents are registered under Commercial and Industrial Building & Civil Structures services - They received advance to execute the work of construction from their client and accordingly deposited the department as advance received for service tax - Later on, the said contracts were cancelled by their client, accordingly the advance received by the respondents were returned to their clients - The respondents sought refund of the amount paid as service tax by them against the said advance for which no service has been rendered to their client As per the case of KVR ,the Hon’ble High Court of Karnataka has held that as the petitioner is not held liable to pay service tax in respect of civil structures constructed and put to use, the amount paid by the assessee to the Revenue be treated as deposit at the hands of the Government and the provisions of Section 11B have no bearing, the limitation of one year are not applicable - Hence, the same treated as deposited for that the respondent is entitled for the refund claim without invoking the provisions of Section 11B of the Central Excise Act, 1944 - Accordingly, the respondents is entitled for the refund claim.
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