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2010 (4) TMI 671 - AT - Service TaxRefund – limitation – service tax paid under advertising agency service - activity is not covered by the definition of Advertising Agency Service they filed the refund claim - defects and deficiencies being pointed out by the Department, they submitted the revised refund claim on17-3-04, it is29-8-03which has to be treated as the date for filing the claim - refund would be governed by the limitation period prescribed under Section 11B, it is only the refund claim - service tax for the month of July’02 paid on 16-8-02, which would be hit by time bar and the remaining claim would be within time - Commissioner (Appeals)’s order is incorrect only to the extent it has allowed the refund claim - Revenue’s appeal is allowed only to this extent and the Commissioner (Appeals)’s order stands modified
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