9911796707
TMI Blog2019 (7) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for refund of service tax to be ultimately disbursed to the petitioner(s)-firm(s), in case it was found that the incidence had not been passed on. At the time of resumed hearing today, counsel for the petitioner(s) states that an order dated 11.07.2019 has been passed by the Assistant Commissioner, Goods and Service Tax Division, Hisar, whereby the total amount deducted i.e. ₹ 19,48,553/- by The HBH and deposited with the Tax Authorities stands sanctioned in favour the petitioner-firm towards full and final settlement of the claim as per the aforesaid order dated 30.05.2019 passed by this Court. Although the petitioner may have a right to raise the issue of award of interest, however, we are not inclined to entertain such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for the Economically Weaker Sections (EWS) under a Scheme floated by The HBH in the year 2014. The HBH , while clearing the bills of payment for the works undertaken, had deducted at source the element of service tax and concededly deposited with the tax authorities. It transpires that a Division Bench of this Court in CWP No 12304 of 2015 titled M/s. Bharat Bushan Gupta Company Versus State of Haryana and others vide judgment dated 11.08.2016 held that on the contract for construction of Below Poverty Line/Economically Weaker Sections house/flats, as awarded by the Board to the petitioner(s), they were not liable to pay service tax w.e.f 01.07.2012 on account of Exemption Notification dated 20.06.2012 issued u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imating that Union of India has verified the deposit of service tax made by the petitioner. The same is taken on record. Office to tag the same at appropriate place. A copy thereof has been supplied to counsel opposite(s). Learned counsel the respondents-Housing Board submitted that earlier application had been filed with respondent No.4, but the same was returned as per Annexure R- 2 dated 03.05.2017. It was stated by learned counsel for respondent No.4- Union of India that in case fresh application is filed by the Housing Board, Haryana, the same shall be decided expeditiously. Accordingly, it is directed that the Housing Board, Haryana shall file application for claiming refund of the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant/respondent no.4-Union of India submits that as per the procedure followed in the previous cases on the directions of this Court, it is the contractor/petitioner who is required to make an appropriate application for claiming the refund of service tax deposited instead of the Housing Board. Thus, he submits that inadvertent mistake has occurred in the order, thereby necessitating the present application. Upon notice to the counsel for the contractor/petitioner, Mr. Ramesh Kumar, Advocate has put in appearance. After hearing counsel for the parties, order dated 7.3.2019 is hereby modified to the extent that it will be petitioner-contractor who wile file a fresh application claiming refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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