2015 (12) TMI 878

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..... he service tax said to have been paid by him to M/s Saaj Group for construction of independent house in his land. The period involved is 01.1.2008 to 30.9.2008. The construction work for the appellant was undertaken by Saaj Group and Saaj Group paid service tax treating the amount received by them as cum-tax amount from the appellant. This refund claim was rejected by the Assistant Commissioner on .....

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..... t already paid has been demanded. 2. Learned counsel submits that refund claim has been rejected and the amount has been demanded by the Commissioner on the ground that there is no evidence of payment of service tax by the appellant and necessary document to substantiate the same has not been produced. Further it has also been observed by the Commissioner that the service provider should have obs .....

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..... considering the submissions by both the sides and going through the records, I find evidence produced by the appellant for payment of service tax and a copy of the General Ledger is sufficient to show that the amount has been paid by the appellant. Since service tax was not collected separately during the relevant period from the appellant, the amount received by the service provider is treated a .....

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