2017 (12) TMI 1166

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....e category of construction of complex services. The appellant is established by the State Government under Chattisgarh Housing Board Act 1972. The appellants discharge Service Tax for the taxable services provided during the period July 2010 to December 2012. They have paid the amount under protest and later filed claims for refund. The original authority examined these claims and rejected the same as not admissible. On further appeal, the Commissioner appeals vide the impugned orders upheld original orders and rejected the appeals. Aggrieved by these orders, the appellant preferred the present appeals. 2. The learned council appearing on behalf of the appellant submitted on the following grounds: a) There is no demand for confi....

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..... f) The appellant cannot be put to Service Tax liability as the actual construction work was carried out by the contractors, to whom work orders were issued. These contractors have discharged Service Tax which was reimbursed, based on challans furnished by the contractors. When the taxable service has already suffered tax and the same has been reimbursed by the appellants as service receivers, there can be no tax liability on the appellant. g) There is no undue enrichment in the present case as the appellants have borne tax liability fully. The Service Tax amount was paid under protest and all documents have been submitted in support of the client. 3. The learned AR submitted that there is no exemption available to the....

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....tant pleas made by the appellant is that the contractors, who actually undertake the construction work duly discharged the Service Tax liability as per law and the appellant reimbursed the amount of Service Tax deposited by the contractors, based on the Service Tax challans furnished by the contractors. Based on these assertions, the appellant claimed that no Service Tax liability can be fixed on the appellant again as they have not provided any construction services. 6. In principle, we are in agreement with the preposition made by the appellants. If the construction activity is in effect carried out by the contractors in terms of an agreement with the appellants, it will be the contractors who will be considered as service providers. T....