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2014 (12) TMI 205 - AT - Service TaxDenial of refund claim - use of specified services in export of goods - Notification No. 17/2009-ST dt. 07.07.2009 - Whether refund claim filed by the appellant is eligible in view of the fact that service tax liability was not discharged by the appellants - Held that:- Assessee have not paid service tax to the provider of the service and instead made the payment of service tax involved under section 68 (2) of the Finance Act, 1994. Further, condition 2 (a) of the said notification no. 17/2009-ST stipulates that the person liable to pay service tax under section 68 of the said Act on the specified service provided to the exporter and used for export of the said goods shall not be eligible to claim exemption for the specified service. As the respondents were liable to pay the said amount of service tax under Section 68 (2) of the Act and they accordingly discharged the said liability, they shall not be eligible to claim exemption for specified services in view of the condition 2(a) of the said notification. Thus, there is strength in the contentions of the department that the said amount of refund claim is not as per proviso (c) to para 1 and condition 2(a) of the Notification no. 17/2009-ST dated 7.7.09. As such, the sanction of the said refund claim vide the impugned order is not in accordance with provisions of the said notification no. 17/2009-ST and therefore, the sanction of the said amount vide the impugned order is erroneous and is set-aside - Decided against assessee.
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