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2013 (3) TMI 275 - AT - Service TaxRefund of service tax - notification no. 41/2007 - period of limitation - held that:- Notification 41/07 is an exemption notification and the exemption is operationalised through a refund mechanism. The said notification prescribes the complete procedure and time limit for claiming the benefit thereunder. Therefore unless the conditions specified therein are satisfied including those relating to time limits, refund claims can not be entertained. The amendment made to the said notification vide notification 32/08 dated 18-11-08 is only prospective and can not be applied to the past refund claims for which claims have to be filed within the time limit stipulated therein. On the basis of an error in the clarification issued, no benefit can be claimed by the appellant. - Decided in favor of revenue.
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