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2018 (4) TMI 1328 - CESTAT MUMBAIRefund of service tax paid under reverse charge mechanism - time limitation u/s 11B of the CEA 1944 - case of assessee-appellant is that it was under no statutory obligation to pay service tax on the ‘manpower recruitment and supply agency service’ and that since the said amount was deposited inadvertently, the same should be refunded by the department, without insisting for the time-limit - Held that: - It is an admitted fact on record that the said refund application was filed by the assessee-appellant and entertained by the department under Section 11B and Central Excise Act, 1944, made applicable to Section 83 of the Finance Act, 1994. Since the said statutory provision mandates that refund claim has to be filed within one year from the relevant date (i.e. from the date of payment of service tax amount), the statutory authorities cannot interpret the language of the statute otherwise, in order to decide the issue differently. It is evident from the terms and conditions provided in the work order that the contractor was not providing any ‘manpower recruitment and supply agency service’. Therefore, the assessee-appellant, in the capacity of recipient of services, will not be liable to pay service taxon reverse charge mechanism on such category of service provided by the contractor. Appeal dismissed - decided against appellant.
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