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2017 (6) TMI 1110 - HC - Service TaxJurisdiction - power of tax authorities to collect tax from recipient of service - Whether the Tribunal was correct in allowing the appeal of the revenue after holding that the amount of refund claimed by the appellant herein was collected without the authority of law but such collection was not unconstitutional by an improper consideration? - Held that: - the tax Authorities had acted beyond their jurisdiction. The tax Authority, being creature of statute, had no jurisdiction to collect tax from the recipient of service, prior to the date of amendment of the Statute, which, admittedly, was brought about on 18.04.2006 - however, the levy could be construed without authority of law but not unconstitutional - decided in favor of Revenue. Whether the Tribunal was correct in traversing beyond the scope of appeal filed by the revenue, which only contested the application of the period of limitation under the Limitation Act as against the one provided under Section 11B of the Central Excise Act made applicable to the provisions of the Finance Act, 1994? - Held that: -, the Tribunal, in the instant case, was exercising powers, as a creature of the statute and therefore, could not have granted any relief to the Appellant/ Assessee, having regard to the nature of its jurisdiction. Appeal dismissed - decided against appellant.
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