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Shafeeq Ur Rahman Khan Versus Commissioner of Customs, Central Excise and Service Tax, Guntur

2016 (12) TMI 1525 - CESTAT HYDERABAD

Rejection of refund claim - denial on the ground that the amount of service tax sought as refund has not been paid by the appellant but has been paid by M/s Bata India Ltd. - time bar - M/s Bata India Ltd., Chennai are one of the tenants of appellants - Held that: - 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 rent paid to appellant on which the appellant has also discharged the liability. The a .....

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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 appellant is 20.04.2012. The refund claim is 14.06.2013 which was received in the office of department on 17.06.2013. Therefore the refund claim is beyond the period of one .....

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against the order passed by the Commissioner (Appeals) who upheld the order of original authority who confirmed the rejection of refund claim. 2. The appellants are engaged in providing renting of immovable property service and are registered with the service tax department. M/s Bata India Ltd., Chennai are one of the tenants of appellants. Thus M/s Bata India Ltd., has to pay service tax to the appellant on the rent amounts paid by them and the appellant is liable to discharge the service tax t .....

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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 re .....

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to the Government the service tax of ₹ 9,47,140/- which ought to have been paid to the appellants. That as tenants, service recipient M/s Bata India Ltd., ought not to have paid the service tax to the Government directly. Instead they should have paid to the appellant along with the rent. As M/s Bata India Ltd., as well as the appellants discharged service tax on the same value of service for the relevant period, the appellants filed the refund claim. The appellants discharged the service .....

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ired to pay service tax, they have paid the service 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 th .....

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