TMI Blog2013 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... required to pay Service Tax. - Therefore, considering the alternate plea taken at the time of issue taxability of service has no relation while considering refund claim. Therefore, considering the alternate plea taken at the time of issue taxability of service has no relation while considering refund claim. The invoices produced before me clearly show that the appellant has not collected any Service Tax. - Refund allowed - Decided in favor of assessee. - ST/12/2012 - 782/2012 - Dated:- 12-7-2012 - Shri Ashok Jindal, J. Shri Srinivasan, Consultant, for the Appellant. Shri Parmod Kumar, SDR, for the Respondent. ORDER The appellant has filed this appeal against the impugned order wherein the refund claim of ₹ 4, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o also confirmed the adjudication order. Hence the appellant filed appeal before this Tribunal. 3. The learned DR raised objection that this appeal is not maintainable as the issue of taxability of Service Tax. Therefore, the matter be transferred to Division Bench. 4. As discussed above, the facts before me are only whether the appellant is entitled to refund claim or not? The issue of taxability of service has already been decided. Therefore, the appeal is maintainable before the Single Member Bench as there is no issue of valuation or classification or Service Tax involved. 5. Appearing on behalf of the appellant, the learned Consultant submitted that in this case they have paid Service Tax of ₹ 4,76,754/- under protest an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axability of the Service Tax has already been decided. I find that it is the alternate plea taken by the appellant before the lower authorities at the time of deciding the issue of taxability of service that if at all the appellant is liable to pay Service Tax the same shall be treated as cum-service tax. The issue taxability of Service Tax have been settled in favour of the appellant holding the appellant is not required to pay Service Tax. Therefore, considering the alternate plea taken at the time of issue taxability of service has no relation while considering refund claim. The invoices produced before me clearly show that the appellant has not collected any Service Tax. Therefore, the arguments advanced by the ld. DR that as per Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
