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2018 (6) TMI 130 - AT - Service TaxRefund of service tax paid erroneously - rejection of claim as time barred - period of limitation - appellant has discharged the service tax liability on the amounts disbursed to the Managing Director as salary - no service involved, employer-employee relationship - Held that:- It is an admitted fact that the appellant has discharged the service tax liability on the amounts disbursed to the Managing Director as salary. Adjudicating authority in the order-in-original has clearly recorded that this amount which has been disbursed to the Managing Director would not fall under the category of services, as there exists an employer-employee relationship between the appellant and the Managing Director. If that be so, provision of section 11B would not be attracted. Reliance placed in the case of Parijat Construction v. CCE [2017 (10) TMI 659 - BOMBAY HIGH COURT], where it was held that the provision of section 11B of Central Excise Act, 1944 will not be applicable, as service tax liability does not arise. Appeal allowed - decided in favor of appellant.
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