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2015 (10) TMI 2364 - AT - Service TaxRefund of service Tax – Claimed under Service received by SEZ developer in terms of Notification No. 40/12-ST – Refund rejected on ground that filed beyond one year from date of payment of 15% advance and as such condition of clause 3(e) of Notification violated – Appellant contends that initially 15% advance payment was made by Respondent to service provider but on final billing stage 15% advance was reduced from total amount and on the balance amount service tax was charged - Refund claim filed within one year from date of payment against bills. Held That:- Service provider has charged service tax on net cost of provided services after adjusting 15% of advance already paid to service provider - Refund claim not found to be time barred in respect of 21 invoices involving refund of ₹ 17,80,316/- - No evidence regarding actual date of payment of service tax has been provided regarding one invoice no. Nashik/Misc/2012-13/RAB-021. Refund claim of ₹ 65,624/- - Date of invoice should not be taken as relevant date thus not found maintainable as there is no such provision in Notification. One year period envisaged in notification correctly reckoned from date of payment of service tax to service provider and not from the date of advance payment - Impugned orders are sustainable – Decided partially in favour appellant.
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