Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 625 - HC - Service TaxRecovery of Refund - GTA service - Appeal for quashing a show cause notice for recovery of refund already made dismissed - Held that:- the show cause notice was issued on 20.7.2000. Section 117 of the Finance Act, 2000 made it clear that any refund already made could be recovered only within the period of 30 days from the date on which Finance Act, 2000 received the assent of the President and brought-forth of an amendment under Sections 116 and 117 of the Finance Act, 2000, to Section 65 of the Finance Act, 1994 received the assent on 12.5.2000. Therefore, the show cause notice was not in accordance with Section 117. Hence, the substantial questions of law need not be answered at all as the claim for recovery of the refund was not been made in accordance with Section 117. Therefore, the order passed by Tribunal is valid. - Decided against the revenue
|