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2014 (8) TMI 265 - AT - Service TaxDenial of refund claim - tax collected and deposited with Department for construction work done - Charitable purpose - Bar of limitation - Held that:- Appellant has placed on record a copy of letter dated 12.07.2010 (Page 25 of the appeal papers) of the Trust, addressed to the appellant, evidencing that an amount of ₹ 18 lakh + ₹ 9,13,991/- (Total ₹ 27,13,991/-) of the appellant has been blocked by the Trust on account of non-payment of refund of service tax collected from the Trust without authority of law. This aspect has not been placed before the Adjudicating authority to examine the aspect of unjust enrichment. The case is, therefore, remanded to the adjudicating authority for verification of the facts and to decide the matter afresh after affording an opportunity to the appellant to explain their position including the reliance place on the relied upon judgments on time bar issue - matter remanded back.
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