TMI Blog2018 (6) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of service tax paid on account of audit objection cannot be considered as to have been paid on own volition and the findings of the lower authorities in this regard are erroneous - As regard evidence to the effect that no reason was advanced by the Appellant to show why they were entitled to refund claim, the Appellant had already produced the Balance Sheet, Copy of rent agreement and ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on renting of immovable property services for the period 2007 08 to 2012 13 in terms of the audit objection. The Appellant later filed refund claim of the same on the ground that the aggregate value of services is below the taxable limit as envisaged in Notification No. 6/2005 ST and hence they are not liable to pay service tax. They were issued show cause notice that the rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Appellant paid service tax inspite of exemption, hence cannot claim refund of service tax. The Appellant being aggrieved with the same has filed the present appeal. 2. Shri Mahesh Singhi, Manager for the Appellant submitted that the tax was paid on insistence of audit, hence cannot be said to be have deposited on own volition. That there is no other services except the impugned services a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entitled to refund claim, we find that the Appellant had already produced the Balance Sheet, Copy of rent agreement and certificate from the service recipient that no service tax was charged to them by the Appellant. In such facts we hold that the Appellant is entitled for the refund of amount claimed by them subject to the condition that the evidence towards non charging of service tax amount f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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