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2012 (5) TMI 46 - AT - Service TaxDelay of 17 days in filing the refund claim -services received from persons located abroad paying service tax as per the proviso of section 66A - claim of refund as per Notification No. 9/09-ST dated 3.3.09 superceded by another notification No.17/11-ST dated 1.3.11 – Held that:- Do not agree with the argument that the time limit under Notification dated 1.3.11 cannot be made applicable to the claims filed before that date and pending on that date - the Deputy Commissioner had power to condone the delay - the delay involved was only 17 days and when a public authority is given any power he is expected to exercise it unless there is a reason for not exercising such power - should have considered the claim as per the proviso of Notification 17/2011 ST dated 1.3.11 which was in force on the date when Order was issued - claims are not time barred and the matter is remanded to the adjudicating authority to decide the case afresh, on the merits of the claim.
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