TMI Blog2016 (12) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... ax to the Government and therefore apellant is eligible for refund. This contention cannot be accepted for the simple reason that the appellant who is liable to pay service tax in Guntur Commissionerate has paid the service tax and the liability is discharged. If M/s Bata India Ltd., has also paid the very same amount erroneously in Chennai Commissionerate it is for M/s Bata India Ltd., to apply for refund. So also if M/s Bata India Ltd., did not pay the service tax to the appellant, it is for the appellant to proceed against M/s Bata India Ltd., to recover the said amount. This is wholly an internal affair between the appellant and M/s Bata India Ltd. - rejection justified. Time bar - Held that: - The date of payment of service tax by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 to the tune of ₹ 9,47,140/-. It is the case of appellant that M/s Bata India Ltd., is liable to pay service tax and the said tax ought to have been to the appellant by M/s Bata India Ltd. According to appellant, M/s Bata India Ltd., instead of paying the service tax to the appellants along with the rent, has paid the service tax directly to the Government by mistake. Though M/s Bata India Ltd., did not pay service tax to the appellants, the appellants discharged the liability as service provider and paid service tax of ₹ 9,47,140/-. As M/s Bata India Ltd., had also paid service tax on the same amount of rent for the period 01.06.2007 to 30.09.2011 the appellants filed a refund claim for ₹ 9,47,140/-. The refund claim w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax. The tenant, M/s Bata India Ltd., can file refund claim for the amount of ₹ 9,47,140/- mistakenly paid by them in Chennai Commissionerate. The appellants are liable to discharge the service tax liability of ₹ 9,47,140/- on the rents received from M/s Bata India Ltd., in Guntur Commissionerate. The payment of service tax made by appellants is fully in order. Therefore, the appellants are not eligible for refund on the pre-text that M/s Bata India Ltd., has also paid the service tax. Further, that the claim of refund is also hit by limitation. 5. I have heard both sides. The appellant has filed refund claim of ₹ 9,47,140/- on the ground that the tenant M/s Bata India Ltd., has also paid the service tax on the ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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