9911796707
TMI Blog2014 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER The appellant, M/s. Sunraj Constructions is engaged in civil construction work and liable to service tax under the works contract service. The appellant is registered with the department and pays taxes regularly and also files returns. During Financial Year 2008-09 the appellant entered into two contracts for construction of building meant for educational purposes for the institutions, namely, Sarvasiddhananta Education Society and Late Yashodabai Gudadhe Shikshan Sanstha. The agreement for the construction entered into between the parties is silent as regarding the applicability of service tax. In the oral discussion, between the parties as stated by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of service tax in respect of services provided to the educational institution. Returns in prescribed form S.T.-3 was filed on 3rd April 2009 and filed refund claims on 22-4-2009, pointing out that the taxes paid in excess may accordingly be refunded. 2. In response to the notice issued by the Superintendent in support of refund application, the appellant by their letter dated 17-12-2009 filed copies of S.T.-3 returns, copies of bills raised in respect of the Educational institutions, copies of agreement, duplicate copy of refund application showing acknowledgement of filing, copies of acknowledgement in support of claim of composition option, etc. Further, stating that all original copies of documents were already furnished earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and/or affidavit of the service receiver that they have not paid any single paisa on account service tax to appellant, was not relied upon. Being aggrieved, the appellants have preferred an appeal before this Tribunal. 3. The appellant have taken me to the evidences which were filed before the lower authority and it is abundantly clear that the appellant have not collected service tax from the service receivers. Also as it is evident from their affidavit or record as well as the copies of the bills filed before this Tribunal. Further tax was not applicable. There cannot be a presumption in the absence of specific mention in the bill or the contract, the same have been collected or passed on to the service receivers. Further, the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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