TMI Blog2016 (12) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by Section 11B of the Central Excise Act, 1944 which has been made applicable for purposes of refund of service tax by Section 83 of the Finance Act 1994. Consequently, refund of any amount of service tax has to satisfy the provisions of Section 11B of the Act. This section requires refund claim to be filed within a period of one year from the relevant date, which in this case is the date of payment of service tax - Since, the refund claim has not been filed within the time limit prescribed under Section 11B, the claim has been rightly rejected. Appeal rejected - decided against appellant. - ST/947/2010-CU[DB] - Final Order No. 55305 - Dated:- 25-11-2016 - Ms. Archana Wadwa, Member (Judicial) and Mr. V. Padmanabhan, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... billing carried out by M/s. Aditi Computers since this activity is in the nature of Information Technology Services . Such services were excluded from the definition of BAS till 01.05.2006. The service tax has been paid by M/s. Aditi Computers. During the period prior to 01.05.2006, they were not required to pay the same. Hence the appellant, who has reimbursed service tax to M/s Aditi Computers, is entitled to refund on merits. ii) The refund of service tax paid should be sanctioned without reference to the time limits specified under Section 11B of the Act inasmuch as the tax stands paid by mistake. 4. The ld. Departmental Representative reiterated the orders passed by the original adjudicating authority. He argued that payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Asst. Commissioner [W.P. dated 20.10.2009](Madras High Court) 6. It is not disputed that the service tax has been paid by M/s Aditi Computers under the category of BAS for the activity of billing carried out on the behalf of the appellant. Such service tax amount has also been reimbursed by the appellant to M/s Aditi Computers. There is no doubt that the service tax paid is on account of service rendered. Refund of any amount paid as tax is necessarily to be governed by Section 11B of the Central Excise Act, 1944 which has been made applicable for purposes of refund of service tax by Section 83 of the Finance Act 1994. Consequently, refund of any amount of service tax has to satisfy the provisions of Section 11B of the Act. This se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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