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2016 (1) TMI 160 - CESTAT MUMBAI

2016 (1) TMI 160 - CESTAT MUMBAI - 2016 (41) S.T.R. 456 (Tri. - 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 the lower authorities that the activities undertaken by the sub-contractor is in respect of construction of the school building and should be seen as such, the refund claim is t .....

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'. We find that the argument of the appellant is based on the decision of 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 inasmuch as in both the cases the appellants therein was given EPC contract for undertaking the entire work and the demands were made by bifurcating the same.

Refund wa .....

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Heard both the sides. 3. The issue involved in this case is regarding refund 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 for excavation for the foundation of the school building. The said sub-contractor has paid the service tax under the category of Site Formation and Excavation Service. It was t .....

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