Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 673 - AT - Service TaxRefund - Re-credit of the service tax amount when services are not provided - Rule 6(3) - Mandap Keeper services - party plot could not be given for the intended purposes - refund of amount to the customers - period of limitation - held that:- there is no time limit indicated in the provisions of Rule 6(3) of Service Tax Rules, 1994 for the appellant to utilize or take credit of excess tax paid by him. In the case in hand, there being no dispute as to the payment of excess Service Tax by the appellant and having refunded to his client, in my view, the appellant can avail the credit of such excess Service Tax paid by him for discharge of Service Tax liability which may arise subsequently having started his business as Mandap Keeper services. - both the lower authorities are in error in not sanctioning the refund to the appellant. Lower authorities directed to give the credit of excess amount of Service Tax paid by the appellant that can be utilized to discharge the Service Tax liability arising out of the services rendered by him, after lifting of sealing of the party plots. - Decided in favor of assessee.
|