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2023 (3) TMI 1369 - AT - Service TaxRefund of Excess Service Tax paid - rejection on the ground of being time barred - Sub Rule (1A) of Rule 6 of Service Tax Rules, 1994 - HELD THAT:- Whatever has been paid in excess of due is treated as advance payment to the Central Government. It is much similar to the payments made to account current which is popularly known as PLA. It has been held several times that the amounts lying in PLA are assessee’s property and he can take refund of the same any time he wants and limitation is not applicable to the same. In the similar manner, any amount which is paid as advance under Sub Rule (1A) of Rule 6 of Service Tax Rules, 1994, limitation would not apply. Limitation is to apply only to such quantum of amount which is paid as Service Tax. The impugned order set aside - the original authority are directed to issue the cheque of refund to the appellant - appeal allowed.
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