https://www.taxtmi.com/caselaws?id=336880 The Tribunal dismissed the appeal challenging the rejection of a refund claim by the Commissioner (Appeals) related to service tax on renting immovable property services. The appellant's claim for a refund of Rs. 9,47,140 was denied due to non-payment by the appellant and being time-barred. The dispute arose from the tenant paying the service tax directly to the Government, leading to double payment of tax. The Tribunal upheld the decision, stating that the appellant had already fulfilled their tax liability and any excess payment by the tenant should be resolved directly between the parties. en-us Mon, 28 Nov 2016 00:00:00 +0530 Mon, 10 Apr 2017 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336880 The Tribunal dismissed the appeal challenging the rejection of a refund claim by the Commissioner (Appeals) related to service tax on renting immovable property services. The appellant's claim for a refund of Rs. 9,47,140 was denied due to non-payment by the appellant and being time-barred. The dispute arose from the tenant paying the service tax directly to the Government, leading to double payment of tax. The Tribunal upheld the decision, stating that the appellant had already fulfilled their tax liability and any excess payment by the tenant should be resolved directly between the parties. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336880