2017 (3) TMI 380

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The category of registration of service provider cannot be a ground for denying refund as the category registration of the service tax provider is beyond the control of the appellant - refund allowed - appeal allowed - decided in favor of appellant. - ST/216/2012 - A/30120/2017 - Dated:- 31-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. Rahul Binani, Consultant for the Appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9,928 Outdoor Catering Services 14,566 Real Estate Agent's Services 504,873 Total 529,367 He submitted that the period involved is April, 2010 to June, 2010 and the above services have been held eligible in various decisions of the Tribunal. That the definiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the invoices also. The lower authorities have denied the credit stating reason that service provider has been registered under category of Real Estate Agency services. 3. Against this, the Ld. AR, Shri. Nagraj Naik, reiterated the findings in the impugned order. 4. I have heard the submissions made before me and perused the records. The period involved is prior to 01.04.2011 when the defi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... convinced that the invoices pertain to Facility Management services though the service provider is registered under the category of Real Estate Agent Services. The category of registration of service provider cannot be a ground for denying refund as the category registration of the service tax provider is beyond the control of the appellant. From the foregoing discussions, I hold that the rejecti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X