Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 280 - CESTAT HYDERABADRefund claim - Chit Fund Business - During the relevant period there was confusion whether Chit Fund activities are taxable services or not. Therefore, the appellants applied for registration and also paid service tax, and thereafter refund claim was filed - Held that: - The appellant has paid the tax on the belief that Chit Fund business-activities is a taxable service. They have obtained registration for all taxable services other than in the negative list, because the appellants were not sure under which category the said services would fall - it would be proper to have verification whether the appellant was engaged in any activities other than Chit Fund business during the relevant period which would fall under taxable services. The matter is therefore remanded - appeal allowed by way of remand.
|