2019 (2) TMI 1405

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....or The Respondent : Shri M.S.Dhindsa, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund claim has been rejected by the Commissioner (Appeals). 2. The facts of the case are that the appellant is a contractor providing construction services to Housing Board Haryana (HBH). The Housing Board Haryana deducted service tax from the running bil....

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....led there. Therefore, they are not entitled to claim refund from the Panchkula office. Against this order, the appellant is before me. 3. Ld. Consultant appearing on behalf of the appellant submits that on account of rejection of refund claim by either of the Gurugram Commissionerate and Panchkula Commissionerate as they have filed refund claim under the jurisdiction of Panchkula, the same cann....

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.... claimed either of the Commissionerates of Gurugram and Panchkula. The appellant is registered with the Service Tax department, Gurugram. However, as the Housing Board Haryana paid service tax on the rendered by the appellant to the Panchkula Commissionerate, then the appellant is having jurisdiction to file refund with the Panchkula Commissionerate. Therefore, they have rightly filed refund claim....