Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1257 - AT - Service TaxRefund under Notification No. 41/07., dated 6-10-2007 denied - Held that:- What is required for the verification is whether service tax was paid for rendering port services or not. If the service tax was paid for rendering port services, having accepted the amount of service tax paid towards port services and having registered the shipping liner for providing port services, the service cannot be reassessed at the receivers’ end to deny the refund. Therefore the lower authority is required to verify and record a clear finding that the services provided by the shipping liners were not these services but some other service which is not eligible for refund. Refund claim was time-barred - Held that:- Notification itself provides clearly that the relevant date for determination of limitation is the date on which proper officer of Customs makes an order permitting clearance and loading of the goods for exportation. Therefore the finding that the claim is time-barred because it is filed beyond the period when counted from the date of ARE-1 is appears to be against the provisions of Notification No. 41/07-S.T., dated 6-10-2007. Further it is also noticed that the observation of the lower authority that interest is not admissible since provisions of Section 11BB of Central Excise Act, 1944 are not applicable is against the law. The discussion above would show that the lower authorities appear to have not taken care to verify and record the facts correctly and have also not applied statutory provisions correctly - Decided in favor of the assessee by way of remand
|