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2020 (6) TMI 63 - AT - Service TaxClassification of services - Business Auxiliary Services or not - renting of immovable property service - refund claim - works contract. Classification of services - Business Auxiliary Service or not - appellants have collected amounts from their clients for payment of statutory charges to Electricity Board, Municipal Corporation, etc., on behalf of the clients - HELD THAT:- In view of the decision of the apex court in case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT], no service has been rendered by the appellant to the clients of the appellants in relation to promotion of business or marketing of the goods - demand do not sustain. Renting of Immovable Property services - appellant submit that they have discharged service tax on the same and have produced the proof thereof, before the adjudicating authority - HELD THAT:- As the Service Tax stands paid, there are no reason to sustain the demand. Refund claim - works contract - HELD THAT:- The appellant has correctly paid service tax under the ‘Works Contract’ service, there would be no case for refund. All the demands raised, however, are not sustainable. Appeal allowed - decided in favor of appellant.
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