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2016 (8) TMI 189 - AT - Service TaxRefund of the service tax paid under protest by them in view of the audit objection - it was submitted that the contract for laying pipeline for water supply of WSIS to Namakkal Municipality, which is for the distribution of drinking water and hence is not chargeable to service tax and the service tax paid by them under protest has to be refunded - Held that:- both the lower authorities have recorded a finding that the appellant has not submitted copy of the tender notice and other documents in order to come to a conclusion that the work executed by the appellant is under ‘works contract’. On a specific query from the Bench, learned Chartered Accountant submits that they will be and are in a position to produce all the documents and justify their claim for the refund of the amount. Since the documents which are annexed to the appeal memoranda and produced before the Tribunal for the first time, we are of the considered view that the adjudicating authority should be given an opportunity to examine the same and come to a conclusion on the refund claim filed by the appellant. Matter remanded back.
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