2018 (5) TMI 1361

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....ta, AR- for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim has been rejected as time barred. 2. The facts of the case are that the appellant provided services of construction to Haryana State Housing Board and did not pay service tax thereon. It was alleged that the appellant is providing taxable service to Haryana State Hou....

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.... as held that the State Housing Board of Haryana is a Governmental authority and no service tax is payable on any service provided to them. But the appellant was not part of the said case, therefore, they are not entitled for refund claim. Against the said order, the appellant is before me. 4. The ld. Counsel for the appellant submits that the ld. Commissioner (A) has fell an error holding that....

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....e of the payment of the services tax. 6. Heard the parties and considered the submissions. 7. In this case, the issue was whether the appellant are liable to pay service tax or not. The said issue has been settled by the Hon'ble High Court of Punjab and Haryana, in the case of the appellant themselves deciding that they are not liable to pay service tax on 11.08.2016, whereas, the refund cla....