2019 (7) TMI 1245

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....uring the impugned period, the appellant provided service to the Ministry of Defence and paid service tax thereon. As during the impugned period, on these services, service tax was levied. Later on, in terms of the provision of the Section 102 of the Finance Act, 1994 w.e.f. 01.03.2015, the services provided to the Ministry of Defence became exempt retrospectively. As the appellant was not required to pay the service tax on the services provided to the Ministry of Defence by them, the Ministry of Defence directed to the appellant to file the refund claim on their behalf vide letter dt. 22.10.2016. As per direction of the Ministry of Defence vide letter dt. 22.10.2016, the appellant filed the refund claim on 30.11.2016. The said refund claim....

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....t the same is payable in the account of service recipient directly. Therefore, the appellant is directed to provide all the details of the service recipient required for sanctioning the refund claim. If already provided by the appellant, the adjudicating authority shall sanction the refund claim to the service recipient directly within 30 days from the receipt of this order. 7. In view of the above discussion, the impugned order is set aside. 8. In result, the appeal is allowed. (Dictated and pronounced in the open court) ============= Document 1 Tele (Civil): 01792-272107 REGISTERED Garrison Engineer Shimla/Hills Kasauli-173204 No. 8094/CE CHZ/SHJ-12/2014-15/ 140 / E8 M/s A.P. Enterprises #1333, Sector 10....