Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 304 - AT - Service TaxRefund claim - rejection on the ground of limitation as this Service Tax/penalty/interest was paid during 29.3.2010 to 26.4.2010 whereas the refund claim was filed on 30.5.2011 - Explanation (ec) to Section 11B defining 'relevant date' - Held that: - Revenue has sought to limit this explanation to the judgment, decree, order or direction only in case where refund is under dispute - there is no such reference in the explanation. In fact, the explanation clearly says that it applies to case where the duty becomes refundable “as a consequence of” judgment, decree etc. This clearly implies that the judgment, decree etc. need not be directly refunded and can be in relation to any precursor of refund - appeal rejected - decided against Revenue.
|