2019 (8) TMI 1299

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....mber (Technical) Shri Rajesh Chhibber, Advocate, for Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was providing Works Contract Services to various Government Organizations, including M/s NBCC. In terms of the relevant provisions of law 50% of the Service Tax leviab....

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....red to be paid. In the above scenario, M/s NBCC advised the appellant to claim refund of Service Tax paid by them and collected from the assessee. Accordingly, the appellant filed the refund claims with their jurisdictional Service Tax Authorities. 3. The said refund claims so filed by them stand rejected by the Original Authority on the ground that since the same was paid in the jurisdiction o....

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....y of tax has been discharged, and not as per the convenience of the tax payer." 4. As such, the only issue involved is as to whether the refund claims filed by the appellant with the Assistant Commissioner was wrongly filed or the same were required to be filed with the Assistant Commissioner having jurisdiction over NBCC. Ld. Advocate appearing for the appellant submits that though there is no....

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.... relevant office having jurisdiction to decide the same, under intimation to the assessee. Examining from another angle also, if the appellant is now required to file a fresh refund claim, the same would not be hit by the bar of limitation, inasmuch as, the period during which the same were pending before wrong forum and were under litigation has to be excluded. 6. In view of the above, we set ....