TaxTMI 
TaxTMI 
2017 (5) TMI 1031
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....ion. The respondent has also filed cross objections to the appeal filed by the Revenue. 2. The brief facts of the case are that the respondent is registered as service provider under the category of Works Contract and Construction Service and Man Power Recruitment and Supply Agency Service. During the impugned period, the appellant provided security services and house-keeping services to MVN Tutorial Pvt. Ltd and MVN Education Society. Later on, the appellant realise that they have provided the services to educational institution, therefore, they filed the refund claim. A show cause notice was issued to deny the refund claim on technical ground and the matter was adjudicated, refund claim was denied. On appeal before the Commissioner (Ap....
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....ad, Haryana (hereinafter referred to as the party ) registered with this Division, having Centralized Registration No. AARCS5526KSDOO1, for providing Services under Section 65 of the Finance Act, 1994, have filed a refund claim of Rs. 45,94,020/- under section 11B of Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 on 23,05.2014.The grounds for the refund claim, as submitted by the party are that they had provided Security Services to MVN education Society and MVN Tutorial, which is exempted vide Clause 9(a) of Notification No.-25/2012-ST dated 20.06.2012 read with Notification No. 03/2013 dated 01.03.2013. The party has further given the reference of CBEC Circular 172/7/2013-ST dated 19.09.201 3. 2. The party....
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....ed the address of the premises or office paying Service Tax under centralised billing or centralized accounting as - SCF No 71 & 72 Sector-15 Market Sector-15 Faridabad Haryana121002. But the documents submitted by the party, apparently enunciate that the party has not been providing their services from the said premises for which they are registered for centralized billing. 5. Whereas, the party has filed their refund claim for providing Security Services while they are not registered with the Department for providing the same. It is statute provision that an assessee should got registered with the Service Tax Department for the services which is being provided or to be provided. Further, from perusal of ST-3 returns submitted by ....
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....g and Tech. There is no evidence that the party have reversed Service Tax to their customer i.e. MVN Society, Faridabad. Seeking refund from the Department without reversing it to the customer, is prima-facie covered under the doctrine of unjust-enrichment. 8. Whereas, scrutiny of invoices submitted by the party in support of their claim, reveals that the services so claimed have been provided to MVN Tutorials (P) Ltd FCF-71,72, Sector-15, Faridabad, which is the address of the party s premises itself. As per Service Tax Rules, 1994, the invoices issued by an assessee providing services, should contain Service Tax Registration number, description of the service etc. But the same have not been found on the invoices issued by the par....
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....e, bill or, as the case may be, Challan shall be serially numbered and shall contain the following, namely: I. The name, address and the registration number of such person; IL The name and address of the person receiving taxable service; iii. Description, and value of taxable service provided or agreed to be provided; and iv. The Service Tax payable thereon: 12. Whereas, it emanates from the documents that the party is engaged in providing the services from separate premises but the party has neither taken Centralized Registration for the said premises, nor opted for separate registration in respect of separate (invoiced) premises. The party has also not applied for amendment in Registration for ....