2016 (2) TMI 370

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.....R. For the Respondent : Shri Z.U Alvi, Advocate ORDER PER R.K. SINGH: Revenues is in appeal against order -in -appeal dated 5.7. 2012 in terms of which refund of Rs. 39,38,678/- was allowed on the ground that the said amount of service tax was recovered from Bharat heavy electricals Ltd in terms of the provisions of section 87 (d) of the Finance Act 1994 and that the appellant was not requi....

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.... Bharat heavy electricals Ltd in terms of the powers under section 87 (d) of Finance Act 1994 and BHEL recovered the said amount from the appellant by deducting the same from the payments due to the appellant for providing security services. There was no question of passing on the burden to BHEL as service tax had not been paid by the appellant and was recovered from the refunds of Bharat heavy el....

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....ice. It is clear that the service tax had not been paid by the respondent and therefore the same was recovered from the refunds of Bharat Heavy Electricals Ltd and therefore the question of the respondent having passed on the burden to Bharat Heavy Electricals Ltd. simply does not arise. It is also not in dispute that by virtue of the above referred exemption order issued by the Ministry of Financ....