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2015 (5) TMI 33 - AT - Service TaxDenial of refund claim of excess service tax paid - goods transport agency services - Bar of limitation and unjust enrichment - Held that:- rejection of refund claim by Ld. Commissioner on account of unjust enrichment, the order of review is not sustainable in the eyes of law as held by Hon ble High Court of Rajasthan in the case of Inani Carriers (2008 (11) TMI 79 - RAJASTHAN HIGH COURT ) wherein the Hon ble High Court has held that the superior jurisdiction was capable of reversing, modifying or affirming the order which was not issued before it and in the present case Ld. Commissioner (A) has declined to modify or simply affirm the order. As per notification no.32/2004 the appellant was not required to pay Service Tax at all when there is no liability for the appellant to pay Service Tax. Therefore, the provision of section 11(B) of the Act are not applicable to this case as held by this Tribunal in the case of Jubilant Enterprises Pvt. Ltd. (2014 (6) TMI 425 - CESTAT MUMBAI). Therefore, I hold that bar of limitation is not applicable to the facts of this case. Consequently, the order of rejection of refund claim on the ground of limitation is set aside. - decided in favour of assessee.
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