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2017 (8) TMI 471 - AT - Service TaxRefund claim - service tax paid erroneously - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - appellant case is non-applicability of time limit in cases of payment in respect of non-taxable service - Held that: - the time limit under Section 11B of the Central Excise Act, 1944 is applicable even in cases of payment of service tax paid due to mistake of law - the refund claim is filed beyond the period of limitation as provided under Section 11B of the Central Excise Act, the refund claim rightly rejected - appeal dismissed - decided against appellant.
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