Denial of refund of Service Tax - Period of limitation - It is ...
Service Tax
July 25, 2022
Denial of refund of Service Tax - Period of limitation - It is apparent that while the Revenue’s attempt to classify the service provided by the appellant under the ‘Commercial Industrial Construction Service’ and to include the value of free supply material has failed in the Tribunal, the original self-assessment of the appellant made under the head of ‘Erection Commissioning Installation’ remained undisturbed. - the limitation prescribed under Section 11B would be applicable and consequently, the refund claim filed much after the period of limitation would not be admissible - AT
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