TMI Blog2018 (10) TMI 1755X X X X Extracts X X X X X X X X Extracts X X X X ..... OF INDIA [ 1996 (12) TMI 50 - SUPREME COURT] , wherein the Hon ble Apex Court held that in terms of Section 11(B) of the Act, a person who has suffered the duty can get the refund. Admittedly, the appellant has borned the service tax paid by the contractor, therefore in terms of Section 11B of the Act, the appellant is entitle to claim the refund of service tax paid by the contractor. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely Central Public Work Department (in short CPWD ) has filed a refund claim of service tax borned by them as they have awarded a work contract to one of the contractor namely Sh. Babulal who executed the work paid service tax thereon, which was deposited with the Revenue. Later on, the service tax on the works executed by Sh. Babulal was exempted from the payment of service tax. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant s own case, the Assistant Commissioner, Central Tax, Div. Wazirpur, GST West Delhi Commissionerate has already granted the refund to the appellant, therefore I hold that the appellant is entitled to claim the refund of service tax paid by them to the contractor who in turn paid to the department. Therefore, I do not find any merit in the impugned order, accordingly the same is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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