Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 629 - AT - Service TaxRefund claim - claim was on the ground that the services rendered by them as registrar to issues and stock transfer agent were liable to tax only w.e.f. 1.5.2006 - appellant case is that the amount was paid due to bonafide mistake and is not governed by provisions of Section 11B - time limitation - Held that: - The admitted facts are that the appellants discharged the amount to the government under the category of service tax and remitted the same during the relevant time in terms of provisions of Finance Act, 1994. The amount has been paid as service tax and appropriated as part of Consolidated Fund of India by the Government. Any return of such amount should be governed by the legal provision which governs collection of such amount - In the present case, Section 11B of Central Excise Act, 1994 made applicable to the provisions of services tax is correctly invocable to determine the limitation - refund not allowed - appeal dismissed - decided against appellant.
|