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2012 (11) TMI 128 - AT - Service TaxDelay in filling of refund application u/s 11B – Appellant provide agency commission service - Which was amounted to export of services in terms of Export of Service Rules 2005 - Service Tax refund claim u/s 83 was filed with SCE - Claim was filer after the time limit of one year as per Sec. 11B – Held that:- Application for refund are to be filed with the Assistant Collector of Central Excise u/s 11B, whereas this letter has been filed with the Superintendent of Central Excise which is not as per the provisions of Sec. 11B. From the facts on record that the last payment of the service tax was made on 1st December 2007 and refund claim was present on April 28, 2010 is also beyond one year from the date of payment. Appeal decides in favour of revenue
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