Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1310 - AT - Service TaxMaintainability of appeal - Refund claim - service tax paid on reverse charge basis, in respect of clearing and forwarding services received by them, which was not required to be paid - Held that: - the appellant approached the Revenue for the refund of service tax wrongly paid by them during the said period, which was already claimed by them and was rejected by the authorities till the level of Commission (Appeals) - The said refund claims stand again rejected by the lower Authorities, in the present proceedings, on the ground that the matter had already attained finality and it is not open to the assessee to again file the refund claim in respect of the same amount, which stands already adjudicated and which proceedings were not kept alive by the assessee, by way of filing appeal there against - refund not allowed - appeal anot maintainable - decided against appellant.
|