Transformer maintenance company liable for service tax, wins refund appeal, jurisdiction clarified

The appellant, involved in transformer maintenance services, was liable for service tax from 16/06/2005 by the Mangalore Central Excise Commissionerate. After paying &8377; 5,74,884/-, they sought a refund of &8377; 3,51,510/-, which was rejected by the Bangalore Commissionerate for lack of jurisdiction. The Tribunal ruled in favor of the appellant, directing them to pursue the refund claim with the Mangalore Commissionerate, considering the filing date in Bangalore as the starting point. The appeal was resolved accordingly.

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Issues: Jurisdiction for refund claim u/s service tax payment in different Commissionerates.

Summary:
The appellant, engaged in maintenance and service of transformers, was held liable to pay service tax only from 16/06/2005 by the Mangalore Central Excise Commissionerate. The appellant paid &8377; 5,74,884/- and became eligible for a refund of &8377; 3,51,510/-. However, the refund claim filed in the Bangalore Commissionerate was rejected for lack of jurisdiction. The advocate argued that the refund should be granted based on the Tribunal's decision in a similar case. The Tribunal found that the refund claim should have been forwarded to the jurisdiction Commissioner or sanctioned by the Assistant Commissioner in Bangalore. The evidence of payment was submitted, confirming the connection between the payment and the issue. The Tribunal directed the appellant to approach the authority in the Mangalore Commissionerate for the refund claim, considering the date of filing in Bangalore as the starting point for the decision process. The appeal was disposed of accordingly.

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