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2019 (8) TMI 746 - AT - Service TaxRefund claim - time limitation - period from Apr.’10 to Sept.’10 - Rejection on the ground of mis-classification of services - reason for rejecting part of the refund claim of ₹ 2,69,074/- was that the refund was filed beyond the period of six months prescribed in the notification - HELD THAT:- Tribunal had considered the very same issue in the appeal filed by the respondent herein in the case of M/S. ASCENDAS IT SEZ, CHENNAI PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI SOUTH [2018 (11) TMI 420 - CESTAT CHENNAI] and held that Since the service provider is a property manager, they are providing services of operation, maintenance, management also along with marketing services. Therefore, I am of the view that the mis-classification of services in the invoices cannot be a ground for rejection of refund claim. Tribunal had considered the issue of mis-description of services as well as the issue of time bar and both the issues were held in favour of the respondent herein. The very same issue is challenged in the present appeal. The issue having attained finality, I do not think it necessary to go into any discussion. Appeal dismissed - decided against Revenue.
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