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2020 (2) TMI 758 - AT - Service TaxRefund of service tax paid - Jurisdiction - refund claim stands filed by the branch office whereas the service tax has been paid by their head office - Works Contract service provided to various departments of the Government of Uttar Pradeshterritorial Jurisdiction - Notification No.06/2016-ST dated 01.03.2015 effective from 01.04.2015, Sl. No. (a), (c) & (f) of the entry 12 of the Notification No.25/2012-ST dated 20.06.2012 (Mega Exemption) - Section 11B of the Central Excise Act, 1944 as made applicable to the Service Tax matters vide Section 83 of Finance Act - HELD THAT:- During examination of the refund claims, it was noticed that (i) the appellants did not provide any documents to correlate their refund claims with the conditions specified in Section 102 of the Act, (ii) they failed to produce any documentary evidence to show that they had not passed on the incidence of Service Tax and (iii) the payments for which refund claims were filed, had been deposited through challans under Service Tax Code/Registration Number of their Head Office at Lucknow. Accordingly, Show Cause Notices were issued to them for rejecting their refund claims. The Original Adjudicating Authority as also Appellate Authority rejected the refund claims on the ground that the same stands filed by the branch office whereas the service tax has been paid by their head office. As such the Original Adjudicating Authority does not have any jurisdiction to pass said refund claims. Matter remanded for taking appropriate action - appeal allowed by way of remand.
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