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2015 (6) TMI 120 - AT - Service TaxRejection of the refund claim - service tax was paid under protest - Bar of limitation - Held that:- adjudicating authority has held that no service tax is payable for the period prior to 18.04.2006. It clearly evident from the above order that the appellants have paid the service tax amount of ₹ 18,24,156/- under protest on 14.08.2008. When the demand was dropped for the period prior to 18.04.2008, they are eligible for the consequential refund and they have rightly filed the refund claim on 05.12.2011, which is well within the time limit of one year from the date of order. Hence, the appellants are rightly entitled for the refund as the service tax was paid under protest and no time limit applies. - appellate authority has gone beyond the adjudication order and the show cause notice and taken relevant date as the date of re-submission of the refund claim and the appellate order is beyond the scope of adjudication order. - it is established from the records that the appellants have paid the service tax under protest, the question of time bar does not arise - Decided in favour of assessee.
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