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2016 (8) TMI 189 - CESTAT MUMBAI

2016 (8) TMI 189 - CESTAT MUMBAI - TMI - Refund of the service tax paid under protest by them in view of the audit objection - it was submitted that the contract for laying pipeline for water supply of WSIS to Namakkal Municipality, which is for the distribution of drinking water and hence is not chargeable to service tax and the service tax paid by them under protest has to be refunded - Held that:- both the lower authorities have recorded a finding that the appellant has not submitted copy of .....

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authority should be given an opportunity to examine the same and come to a conclusion on the refund claim filed by the appellant. - Matter remanded back. - ST/340/12-Mum - A/88763/16/SIB - Dated:- 7-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Ms. Aastha Gupta, C.A., for appellant Mr. Sanjeev Nair, Examiner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. AGS (26) 153/2012 dated 6.2.2012. 2. Heard both sides and peru .....

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t has to be refunded. While both the lower authorities have held that the appellant having paid the service tax on its own volition and was required to pay service tax under the category of Works Contract Services , the refund claim is not entertainable. 4. On perusal of the records, we note that both the lower authorities have recorded a finding that the appellant has not submitted copy of the tender notice and other documents in order to come to a conclusion that the work executed by the appel .....

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