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Oberoi Realty Ltd Versus Commissioner of Service Tax Mumbai-II

2016 (1) TMI 160 - CESTAT MUMBAI

Claim of refund of service tax paid wrongly by the sub-contractor - For construction of such school building appellants have engaged a sub-contractor for excavation for the foundation of the school building - It was the plea of the appellant before t .....

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ch are excluded from the definition of Commercial or Industrial Construction Service.

Held that:- The sub-contractor having not contested the classification, the appellant cannot come before the authority and say that the refund has to be .....

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the Tribunal in the case of ITD Cementation India Ltd. vs. Commissioner of Service Tax - [2014 (8) TMI 97 - CESTAT MUMBAI] and Radius Corporation Ltd. vs. Commissioner of Central Excise, Raipur [2013 (9) TMI 517 - CESTAT NEW DELHI] are misplaced inas .....

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Cross-Objection No. ST/CO-90/2011 - Final Order Nos. A/2689-2690/2015-WZB/STB - Dated:- 6-8-2015 - M. V. Ravindran, Member (J) And C. J. Mathew, Member (T) For the Appellant : Shri Mihir Mehta, Adv For the Respondent : Shri S R Nair, EO (AR) ORDER P .....

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nd of an amount of ₹ 5,91,174/- which the appellant claims as improperly paid service tax. We find from the records that the appellant had constructed school building. For construction of such school building they have engaged a sub-contractor .....

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undertaken by the sub-contractor is in respect of construction of the school building and should be seen as such, the refund claim is to be allowed on the ground of construction of educational institutions which are excluded from the definition of Co .....

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Service. We find that the classification of the said service by the sub-contractor is not in dispute and the department has accepted the said service tax liability. The sub-contractor having not contested the classification, the appellant cannot come .....

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