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2018 (6) TMI 335
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....or appellant Shri M.K. Sarangi, Joint Commissioner (AR), for respondent Per: Ramesh Nair Brief facts of the case are that the Appellants were made to make payment of service tax on "renting of immovable property services" for the period 2007 - 08 to 2012 - 13 in terms of the audit objection. The Appellant later filed refund claim of the same on the ground that the aggregate value of servi....
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....on. The Appellant filed appeal before Commissioner (Appeals) who rejected the same on the ground that the Appellant did not file reply to show cause notice and also that since the Appellant paid service tax inspite of exemption, hence cannot claim refund of service tax. The Appellant being aggrieved with the same has filed the present appeal. 2. Shri Mahesh Singhi, Manager for the Appellant sub....
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....ion and the findings of the lower authorities in this regard are erroneous. As regard evidence to the effect that no reason was advanced by the Appellant to show why they were entitled to refund claim, we find that the Appellant had already produced the Balance Sheet, Copy of rent agreement and certificate from the service recipient that no service tax was charged to them by the Appellant. In such....