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2014 (6) TMI 425 - AT - Service TaxDenial of refund claim - renting of immovable property service - Bar of limitation - Held that:- appellant has paid service tax during the impugned period for which they are not required to pay service tax at all as clarified by CBEC. As the payment made by the appellant is not of service tax, therefore, as held by this Tribunal in the case of Shankar Ramchandra Auctioneers (2010 (4) TMI 391 - CESTAT, MUMBAI) the provisions of section 11B of the Central Excise Act are not applicable. Therefore, the refund claim filed by the appellant is not time barred - appellant are entitled for refund claim as filed in time and the provisions of section 11B of the Central Excise Act, 1944 are not applicable to the facts of this case - Decided in favour of assessee.
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