2017 (5) TMI 51

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....Advocate) for the Appellant Mr. Sanjay Jain, (DR) for the Respondent Per S. K. Mohanty: This appeal is directed against the impugned order dated 21.10.2010 passed by the Commissioner (Appeals) passed by the Commissioner of Central Excise and Service Tax, Jaipur. The grievance of the appellant in this appeal is that the rejection of the refund claim by the authorities below is not in confo....

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....ecipient of service to claim the refund on service tax paid by the service provider. The other ground assigned for rejection of the refund claim is that the same is barred by limitation of time inasmuch as the refund claim was filed on 03.04.2009 claiming the refund of service tax paid by the service provider during the period May 2005 to May 2007. 2. The Ld. Advocate appearing for the appellan....

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....d in the impugned order. 4. Heard both the sides and perused the records. 5. The service provider is registered with the service tax department under the taxable category of "site formation and excavation service" falling under Section 65(97a) of the Finance Act 1994. Since the activities provided by the service provider falls under such taxable category, the service provider had discharged ....

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....nt date. Since, the service provider has paid the service tax under the taxable category of Site Formation and such service having been not disputed by the service provider, it cannot be said that the amount paid by the service provider cannot be termed as service tax and the provisions of Section 11B ibid will not be applicable for claiming such refund. Even otherwise, as per the mandates of Sect....