2017 (12) TMI 1495

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..... of Jammu & Kashmir and for the services provided by the appellant in the state of Jammu & Kashmir, no service tax is payable. In that circumstance, the amount paid towards service tax by the appellant is not an amount of service tax - when it is not an amount of service tax than the provisions of Section 11B of the Act are not applicable to the facts of this case - refund allowed - appeal allowed .....

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..... oices and remaining the balance payment was paid to the appellant. As no service tax is payable on the service provided by the appellant, after two and half years, the refund claim was filed. The said refund claim was entertained by the adjudicating authority and the refund claim was sanctioned. The order of sanctioning refund claim was challenged before the Ld. Commissioner (A) who held that the .....

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