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2019 (3) TMI 1616 - HC - Service TaxRefund of Service Tax - respondents-Housing Board submitted that earlier application had been filed with respondent No.4, but the same was returned as per Annexure R-2 dated 03.05.2017 - HELD THAT - It is directed that the Housing Board, Haryana shall file application for claiming refund of the service tax collected from the petitioner, in view of the communication dated 05.03.2019 (placed on record today). In case, such a refund application is filed within one month, the same shall be decided by the Union of India within next one month after affording an opportunity by passing a speaking order. However, it is clarified that in case the application is decided in favour of the Housing Board, Haryana, the amount of service tax refunded to the housing board by Union of India shall be paid to the petitioner by the Housing Board-respondent No.3. Adjourned to 15.05.2019.
Issues involved:
1. Verification of service tax deposit made by the petitioner. 2. Return of the earlier application filed by the Housing Board. 3. Direction for the Housing Board to file a fresh application for refund of service tax. 4. Timely decision on the refund application by the Union of India. 5. Clarification on the payment of refunded service tax to the petitioner by the Housing Board. Analysis: 1. The High Court noted that the Office of the Commissioner of Central Taxes (GST & CE) had verified the deposit of service tax made by the petitioner. The communication dated 05.03.2019 confirming this verification was placed on record. The Court directed the office to tag the communication appropriately and provided a copy to the petitioner's counsel. 2. The respondents-Housing Board had earlier filed an application with respondent No.4, but it was returned as per Annexure R-2 dated 03.05.2017. This fact was submitted by the counsel for the respondents. 3. The Court, considering the communication regarding the verification of service tax deposit, directed the Housing Board, Haryana to file a fresh application for claiming a refund of the service tax collected from the petitioner. The Court emphasized that if the Housing Board files the refund application within one month, the Union of India must decide on it within the next month after providing an opportunity for a speaking order. 4. The judgment specified that if the application for refund is decided in favor of the Housing Board, Haryana, the amount of service tax refunded by the Union of India should be paid to the petitioner by the Housing Board (respondent No.3). This clarification ensured that the petitioner would receive the refunded amount promptly if the application is approved. 5. The case was adjourned to 15.05.2019, and a photocopy of the order was directed to be placed in the files of other connected cases, ensuring transparency and consistency in the legal proceedings related to the matter.
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