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2015 (9) TMI 1390 - HC - Service TaxRefund claim - the money has been deposited by the decree-holder with the Department with respect to the Service Tax which is now not applicable - Management, maintenance or repairs service in relation to Road - Held that:- It is an undisputed thing that the decree holder has also filed an undertaking that the decree holder would not make any claim on the Service Tax Department or with the PWD or with any other authority with respect to the said amounts. In view of the said undertaking, there is no impediment why the Department should not pay the remaining amount deposited by the decree-holder as Service Tax. Under these circumstances, I direct that the Department shall forthwith refund the amount of ₹ 1,14,84,925/- which includes service tax element of ₹ 26,25,580/- and interest of ₹ 89,59,345/- out of the total amount of ₹ 4,76,57,617/- deposited by the decree-holder with Delhi Project. The undertaking given by the decree holder which is filed by an affidavit is duly accepted. The Department of Commissioner of Service Tax shall issue the said payment to the decree holder within four weeks - Appeal disposed of.
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