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2021 (10) TMI 1300 - CESTAT CHANDIGARHRefund of service tax paid - erroneous payment of service tax on export of service under the category of Business Auxiliary Service for which, it is claimed that this is an exempted from service tax - rejection on the ground of principles of unjust enrichment - absence of any challenge or assessment or self-assessment in appeal - HELD THAT:- Considering that there are divergent views of this Tribunal in the case of Cadila Healthcare Limited [2021 (4) TMI 1157 - CESTAT AHMEDABAD] and in the case of Karanja Terminal and Logistics Pvt.Ltd. [2021 (2) TMI 300 - CESTAT MUMBAI], therefore, it would be proper to refer the matter to the Larger Bench of this Tribunal to decide the following issue:- “Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not? The Registrar is directed to place the matter before the Hon’ble President to constitute the Larger Bench for resolution of the above issue.
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