TMI Blog2016 (3) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue, the appellant is entitled to refund of the Service Tax wrongly collected from him. - Decided in favour of appellant - ST/346/2009-Mum - Final Order No. A/2274/2015-WZB/SMB - Dated:- 14-7-2015 - Shri Anil Choudhary, Member (J) Shri Shankar D. Modani, Self, for the Appellant. Shri A.B. Kulgod, AC (AR), for the Respondent. ORDER The appellant is in appeal against Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med refund by application dated 19-1-2007, before the Assistant 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 same can be only claimed by the Mandap Keeper, who are the assessee and deposited the tax with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandap for the purposes of marriage. That marriage has been included under the definition of Social Function w.e.f. 1-4-2007 and inserted by Finance Act, 2007, which received the assent of the President on 11-5-2007. The amending Act of the Finance Act states as follows : - After clause (66), the following Explanation shall be inserted, namely : - Explanation - For the purposes of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the admitted fact that the appellant has paid the Service Tax which was not liable to be collected from him, and the same is admittedly deposited with the Revenue, I hold that the appellant is entitled to refund of the Service Tax wrongly collected from him. In similar facts and circumstances, this Tribunal held, refund can be granted to purchaser of flats, from whom the builders have col ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
