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2017 (5) TMI 51 - AT - Service TaxRefund claim by the percipient of services - service tax was paid by the provider of the services - rejection on the ground that classification of service has never been disputed by the service provider, and as such, the appellant has no locus standi as a recipient of service to claim the refund on service tax paid by the service provider - time limitation - Held that: - The service provider has never disputed that they have wrongly classified the service and never filed any refund application before the jurisdictional service tax authorities. Thus, in absence of dispute regarding the classification of service by the service provider who has discharged the service tax liability, the appellant in the capacity of recipient of service, in our opinion, has no locus standi to file the application claiming refund on a different classification of service that on what was paid by the service provider - as per the mandates of Section 11B, any amount claimed as refund, has to pass the test provided therein and since condition of limitation is one of the ground mentioned therein, the same cannot be overlooked for consideration of the refund application - appeal dismissed - decided against appellant.
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