Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1389 - AT - Service TaxRefund of Service tax wrongly paid - rejection of refund claim on the ground that the appellant was not registered with the Service Tax Department - revenue also placed reliance in the case of Collector of Central Excise, Kanpur Versus Flock (India) Pvt. Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA], wherein it had been held that the assessment cannot be challenged by way of subsequent claim of refund. Held that:- There was no appealable order in the facts of the present case and as such the ratio of the ruling of the Apex Court in the case of Flock (India) Pvt. Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA] is not applicable and have been wrongly relied upon by the ld. Commissioner (Appeals). The appellant is entitled to refund of Service Tax, wrongly paid through, M/s R. K. Agencies, Lucknow - appeal allowed - decided in favor of appellant.
|