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2015 (5) TMI 299 - HC - Service TaxDenial of refund claim which was wrongly - payment of service tax by the land lord - Who is entitle to claim refund, tenant or landlord - for the earlier period prior to 01.07.2012, service tax was not payable if the building was rented to house a Government Organisation - Held that:- It is not necessary to consider the challenge made to letter by going into the contentions advanced by the learned counsel for petitioner. Suffice to observe that both petitioner and 1st respondent shall make appropriate representation addressed to the 2nd respondent bringing to the notice of the 2nd respondent the service tax that has been wrongly paid, whereupon the 2nd respondent shall consider the same and pass appropriate orders and refund the amount, in case it is found that service tax for the period from June 2007 to February 2012 was wrongly paid. - Decided conditionally in favour of appellant.
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