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2010 (4) TMI 391 - AT - Service TaxRefund- Erroneous payment- the respondent obtained the service Tax registration and paid the Service Tax under the category of ‘Business Auxiliary Services’ during April, 04 to March, 06. Later on realizing that the service of ‘Auctioneers’ provided by them was not taxable during the period when they paid tax under category of ‘Business Auxiliary Services’, they filed a refund claim on 29-3-2007. It was at the insistence of the department that they paid the tax under ‘Business Auxiliary Services’. The service of Auctioneers became taxable only w.e.f. 1-5-2006. A show-cause notice was issued to reject the claim as barred by limitation. Held that- service tax not received from clients as evidence by balance sheet and Chartered Accountant’s certificate. Unjust enrichment not applicable. Refund admissible.
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