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2009 (10) TMI 3 - AT - Service TaxRefund of service tax on non taxable services – period of limitation – department contended that the service tax had been paid during the period from 04/3/06 to 04/9/06, the refund claim has been filed after expiry of period of one year on 13/9/07 and hence the same is time barred, that the service tax whose refund is sought was not been paid under protest and hence the limitation period would be applicable, that even if the respondent are treated as covered by the Board’s Circular dated 23/8/07 and their activity is treated as non-taxable – held that - even if some tax is collected by the authorities under the Act by misinterpreting or misapplying any of the rules, regulations or notifications or erroneous determination of relevant facts, the same may be called an illegal levy, however, for the refund of such amount, though illegally collected, a claim has to be necessarily preferred under and in accordance with the respective enactments before the authorities prescribed thereunder and within the period of limitation prescribed therein – refund beyond one year rejected.
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