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2013 (8) TMI 217 - AT - Service TaxRefund claim under Notification No.41/2007-ST and 17/2009-ST – Held that:- Refund claim filed for the quarter ended March - 2009, June-2009 and September - 2009 under Notification No.17/2009 are clearly hit by limitation as appellant filed refund claim on 31/05/2010 under Notification No.41/2007-ST. The said notification requires an assessee to file a refund claim within six months from end of the relevant quarters - To that extent, refund application filed by the appellant for the quarter ended March-2009, June - 2009 and September, 2009 are correctly held as hit by limitation and there is no reason to interfere in such an order - Regarding refund claim for the quarter ended December-2009 and March – 2010, refund claims are within the prescribed time but the applicant is required to file refund claim under Notification No.17/2009-ST - As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund. The category of services claimed as refund by assessee is not eligible for refund hence question of allowing such a claim of assessee does not arise – Appeal rejected – Decided against the Assessee.
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