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2015 (12) TMI 1109 - AT - Service TaxRefund claim made by the recipient of services - service tax was paid wrongly by the service provider - Service Tax invoice issued by M/s. IDSPL is in the name of M/s. Fujitsu, New Delhi - Held that:- M/s. IDSPL has paid the service tax on ‘Business Transfer Fees' which was admitted that Service Tax on the said transaction is not payable. The Business Transfer Fees alongwith service tax was paid by the respondent to M/s. IDSPL and the same was accounted for in the books of respondent. In view of this there is no dispute regarding payment of service tax and incidence of the same was borne by the respondent. As regard the invoice raised by the M/s. IDSPL in favour of respondent at Delhi address, it does not make any difference for processing the refund claim for the reason that Delhi office of the Respondent is their registered office and the same is not different entity, it is integral part and parcel of the one company of the respondent. The respondent having centralized registration at Pune, have correctly lodged their claim at Pune, particularly when the Service Tax by M/s. IDSPL was also paid in Pune only. - respondent's Pune office has right to claim at Pune only, therefore the claim is not without the Jurisdiction. It is also not the case of the Revenue that the same refund either claimed by the respondent's Delhi office or by another person. Since the service tax was erroneously paid the same has to be refunded and M/s. IDSPL has given the disclaimer, only right to claim the refund is with respondent only. - infirmity therein. Accordingly, the impugned order has to be sustained - Decided against Revenue.
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