2016 (8) TMI 189

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..... nd the service tax paid by them under protest has to be refunded - Held that:- both the lower authorities have recorded a finding that the appellant has not submitted copy of the tender notice and other documents in order to come to a conclusion that the work executed by the appellant is under ‘works contract’. On a specific query from the Bench, learned Chartered Accountant submits that they wil .....

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..... sed the records. 3. On perusal of the records, the issue that arises for consideration is whether the appellant is eligible for the refund of the service tax paid under protest by them in view of the audit objection. It is the case of the appellant that they had tendered and got the contract for laying pipeline for water supply of WSIS to Namakkal Municipality, which is for the distribution o .....

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..... eir claim for the refund of the amount. Since the documents which are annexed to the appeal memoranda and produced before the Tribunal for the first time, we are of the considered view that the adjudicating authority should be given an opportunity to examine the same and come to a conclusion on the refund claim filed by the appellant. In view of this, without expressing any opinion on the merits .....

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