2016 (12) TMI 1525

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.... Sh. Guna Ranjan, Superintendent (AR) for the Respondent ORDER [ Order per: Sulekha Beevi, C.S. ] 1. The appeal is filed against the order passed by the Commissioner (Appeals) who upheld the order of original authority who confirmed the rejection of refund claim. 2. The appellants are engaged in providing renting of immovable property service and are registered with the service tax department....

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....x to the appellants along with the rent, has paid the service tax directly to the Government by mistake. Though M/s Bata India Ltd., did not pay service tax to the appellants, the appellants discharged the liability as service provider and paid service tax of Rs. 9,47,140/-. As M/s Bata India Ltd., had also paid service tax on the same amount of rent for the period 01.06.2007 to 30.09.2011 the app....

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....e rent. As M/s Bata India Ltd., as well as the appellants discharged service tax on the same value of service for the relevant period, the appellants filed the refund claim. The appellants discharged the service tax of the very same amount, which was paid from the appellants own pocket. Thus there happened to be double payment of service tax and therefore the appellant is eligible for refund. 4. ....

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....t that M/s Bata India Ltd., has also paid the service tax. Further, that the claim of refund is also hit by limitation. 5. I have heard both sides. The appellant has filed refund claim of Rs. 9,47,140/- on the ground that the tenant M/s Bata India Ltd., has also paid the service tax on the rent paid to appellant on which the appellant has also discharged the liability. The appellant s contention ....