TMI Blog2019 (7) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... e), the person who has borne the tax, can file the refund claim. Therefore, the service tax in the impugned matter paid by the appellant is required to be refunded to the service recipient directly. The refund of service tax paid by the appellant cannot be rejected - refund allowed subject to that it is payable in the account of service recipient directly. Appeal allowed - decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax was levied. Later on, in terms of the provision of the Section 102 of the Finance Act, 1994 w.e.f. 01.03.2015, the services provided to the Ministry of Defence became exempt retrospectively. As the appellant was not required to pay the service tax on the services provided to the Ministry of Defence by them, the Ministry of Defence directed to the appellant to file the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, they are entitled for refund claim. 4. On the other hand, the Ld. A.R. reiterated the impugned order. 5. Heard the parties. 6. Considering the fact that the service recipient vide their letter dt. 22.10.2016 has directed the appellant to file the refund claim of service tax borne by them and refund claim is to be sent in the account of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the appellant, the adjudicating authority shall sanction the refund claim to the service recipient directly within 30 days from the receipt of this order. 7. In view of the above discussion, the impugned order is set aside. 8. In result, the appeal is allowed. ( Dictated and pronounced in the open court) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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