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2018 (2) TMI 228 - AT - Service TaxRefund claim - Commercial or Industrial Construction Services - activity/service of “Flash Butt Welding of Railway Joint of Pipes/Railway Line on Railway Contract - Held that: - whatever Service Tax has been paid by the respondent and the same has been borne by the respondent only - it is an admitted fact that no Service Tax is payable on the service provided to the railways. In that circumstance, whatever Service Tax paid by the respondent, is not a Service Tax and the same is refundable to the respondent - refund allowed - appeal dismissed - decided against Revenue.
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