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2015 (10) TMI 1997 - AT - Service TaxSanction of refund claim filed beyond period of limitation – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Revenue contends that Tribunal has to work within the provisions of law and cannot extend the period of limitation – Held that:- Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act – Limitation period cannot be extended in any circumstances including the payments made by an error of law or under mistake. – Found no merits in the appeal and rejected – Decided against the assessee.
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