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TMI Blog2015 (5) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... nav R, Adv. For the Respondents : Sri S V Girikumar, AGA & Sri N R Bhaskar, CGSC ORDER Per: B S Patil: 1. Learned Additional Government Advocate is directed to take notice for the 1st respondent. Sri. N.R. Bhaskar, learned Central Government Standing counsel is directed to take notice for the 2nd respondent. 2. A short question arises for consideration in this writ petition. Dispute is essent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Service Tax through the Deputy Commissioner has issued a clarification on 15.11.2012 addressed to the Joint Commissioner, Department of Commercial Taxes, Peenya Industrial Area, Bangalore, regarding the applicability of service tax on buildings rented out to Government Organization with effect from 01.07.2012. It is thus clear that as per the said clarification, for the earlier perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not by petitioner but by 1st respondent through the petitioner and therefore, it is for the 1st respondent to seek refund of the amount and hence, there is no justification for the 1st respondent to issue the impugned letter dated 21.12.2012. 5. Learned Additional Government Advocate submits that as the amount is paid by the petitioner - land owner, petitioner shall be entitled to seek refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat service tax for the period from June 2007 to February 2012 was wrongly paid. 7. Petitioner and 1st respondent are permitted to make necessary representation/application within two weeks from the date of receipt of a copy of this order, whereupon the 2nd respondent shall consider the same and pass appropriate orders and in case it is found that service tax was wrongly paid, steps shall be take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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