TMI Blog2019 (5) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 in respect of exempted services provided by him - HELD THAT:- The observation of the lower authority is absolutely irrelevant for the reason that as regard assessment of the service provider it is Jurisdictional Officer who should take care of any such non-compliance on the part of service provider, therefore, on that ground appellants refund, who are not concerned about the availment of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment of Delhi High Court in the case of Suresh kr. Bansal Ors. Vs UOI2016 (6) TMI 192 (Del.) there is no tax liability on sale- purchase of flat, accordingly the appellants filed refund claim in respect of service tax borne by them and paid and collected by the service provider. The lower authorities though agreed upon the merit that as per Delhi High Court judgment, the service tax is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to produce all those documents which are not in the control of the appellant. 2.1 As regard the other appeals Sh. Vaibhav Jajoo, Ld. C.A. submits that the appellant have submitted certificate of the service provider, agreement of sale wherein it is clearly mentioned that the total consolidate amount is inclusive of service tax. With these documents the appellants claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments which are not in possession and control of the appellant which belongs to the service provider. The refund can be processed on the documents submitted by the appellant. At the most appellant s bank account statement can be verified whether the payment as claimed by them were made to the seller. As regard, the payment of service tax, the same can be verified through department channel that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit and compliance of the Rule 6, therefore, on this ground refund could not have been rejected. As per my above discussion, I am of the view that the matter needs to be reconsidered by the original authority. Accordingly, I set aside the impugned orders and remand the matter to the adjudicating authority to reprocess the refund claim keeping in mind the above observation and pass a fresh or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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