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2011 (3) TMI 72 - AT - Service TaxClaim for refund - The assessees have raised the contention that payment of commission to the agent was made only on 31.3.2008 and service tax on the same as recipient of services was paid only on 2.4.2008 and therefore refund claim is within the time limit of one year from the date of payment of service tax - Reference is made to Section 83 of the Finance Act, 1994 and since the relevant date for claim of service tax in terms of Explanation B (f) is the date of payment of service tax, refund claim filed on 19.3.2009 is within the time limit of one year stipulated under Section 11B as the service tax was paid on 2.4.2008. Further contention of the assessees is that no time limit for refund claim has been specified in Notification No.5/2006-CE, as per the decision of the Tribunal in GTN Engineering (I) Ltd. Vs CCE Coimbatore (2010 -TMI - 202608 - CESTAT, CHENNAI) - The contentions of the assessees are required to be considered afresh in the light of the case law cited by them - The Tribunals decision in GTN Engineering has been rendered subsequent to the passing of the impugned order, set aside the order of the Commissioner (Appeals) and remit the case for fresh decision to the adjudicating authority who shall pass fresh orders in accordance with law after extending a reasonable opportunity to the assessees of being heard in their defence -Thus the appeal is allowed by remand.
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