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Shankar D. Modani Versus Commissioner of Central Excise, Pune-III

2016 (3) TMI 138 - CESTAT MUMBAI

Refund claim - Entitlement of appellant to claim refund as service recipient when wrongly collected from him - Held that: as the appellant has paid the Service Tax which was not liable to be collected from him, and the same is admittedly deposited wi .....

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nkar D. Modani, Self, for the Appellant. Shri A.B. Kulgod, AC (AR), for the Respondent. ORDER The appellant is in appeal against Order-in-Appeal No. P-III/54/2009, dated 25-3-2009 passed by the Commissioner of Central Excise (Appeals), Pune-III by wh .....

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The appellant paid Service Tax as charged by the Foundation amounting to ₹ 6,343/-. The said amount of Service Tax was deposited by the Foundation vide TR-6 challan dated 1-2-2006 on 6-2-2006 for the month of January, 2006. Although the appell .....

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stant Commissioner having jurisdiction. 2.1 A show cause notice was issued and the same was adjudicated by Order-in-Original dated 14-10-2008 on the ground that the refund cannot be claimed by the service receiver, the appellant herein, and the .....

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receiver. 2.2 Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide the impugned order upheld the order of rejection, further observing that as the refund could not have been claimed by the service provider, .....

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ned that during the relevant period when he occupied the Mandap for marriage function and since the Service Tax was not leviable, being occupation of Mandap for the purposes of marriage. That marriage has been included under the definition of Social .....

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Explanation - For the purposes of this clause, social function includes marriage . 3.1 The appellant further contends that the Explanation is inserted w.e.f. 1-6-2007 had no retrospective effect have been given to the same. Thus, it is crystal c .....

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nt. The learned Commissioner (Appeals) has wrongly observed that the appellant is not entitled to refund. 4. Learned AR relies on the impugned order and further states that the refund can be only given to the assessee, and not to the service rec .....

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