Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1031 - AT - Service TaxDenial of refund claim - payment of service tax which was not leviable - Bar of limitation - Unjust enrichment - held that:- Sanctioning of the amount of ₹ 76,400/- indicate that the issue of unjust enrichment and non chargeability of Service Tax on the activities of the appellants are not questioned by the Revenue. The only aspect which is required to be decided is whether limitations for filing refund claim, specified in Section 11-B of the Central Excise Act, 1944 will be applicable to the amounts paid under mistaken belief that Service Tax on the activities carried out by appellant was leviable. It is now well settled, as per the relied upon case laws, that duty paid but not statutorily leviable has to be considered as a deposit with the Govt. and time limit specified in Section 11-B of the Central Excise Act, 1944 will not be applicable. - Decision in the case of Natraj & Venkat Associates vs. Asst. Commr. of S.T., Chennai-II [2009 (10) TMI 36 - MADRAS HIGH COURT] - Decided in favour of assessee.
|