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2013 (1) TMI 433 - AT - Service TaxService tax paid on GTA services and the export commission services on reverse charge basis refund claim of the same under Notification No.41/2007-ST, dtd. 06.10.07 - claim rejected on being filed after a period of expiry of 60 days from the end of the relevant quarter - Held that:- Admittedly the present case relates to refund of duty paid on the excisable materials used in the manufacture of goods ultimately exported, the date on which the ship or aircraft has left India is the relevant date, in terms of sub-section B(a)(i) of section 11B. The appellant's contention that in terms of sub-section (f), the date of payment of duty would be relevant, cannot be accepted in as much as the said sub-section is residuary provision as is clear from the use of expression in any other case. As the specific date stands provided in respect of goods exported, the same has to be adopted for the purpose of limitation. It is not the appellant's plea that the goods were exported on a later date and the refund claims were filed within the period of 60 days from the quarter during which the said exports were made, no infirmity in the views adopted by the authorities below - Accordingly, the impugned orders are upheld.
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