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2017 (3) TMI 422 - AT - Service TaxTime limit applicable to file refund claim in terms of N/N. 41/2007-ST dated 06/10/2007 - the Original Authority rejected the claim on the question of time bar as the claim has been filed after six months of the relevant date - Held that: - the condition of time limit specified in the said notification to claim the exemption by way of filing a claim has to be adhered to by the respondent. There is no provision to extend the said time limit. There is no reason to bring in the provisions of Section 11B, in the absence of any such link or reference in the said notification - appeal allowed - decided in favor of Revenue.
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