The CESTAT dismissed the appellant's appeal seeking refund of...

The CESTAT dismissed the appellant's appeal seeking refund of service tax paid to a distinct legal entity, holding that the transaction cannot be construed as self-service. The tribunal affirmed that the appellant and the corporation are separate persons under the Finance Act, and services rendered under the joint venture agreement constitute taxable services between copartners. The appellant failed to establish entitlement to refund due to lack of documentary proof evidencing actual payment of service tax to the corporation. The tribunal upheld that the service tax liability was rightly discharged by the corporation and the appellant's claim for refund was not sustainable. Consequently, the impugned order rejecting the refund was affirmed in all respects.