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2017 (9) TMI 707

Head Note:
Refund claim - export of services - denial of refund on the ground that the appellants failed to produce supporting agreements to ascertain the classification of service and accordingly the benefit of refund of service tax on services exported cannot be granted in terms of N/N. 11/2005-ST dated 19/04/2005 - time limitation - scope of Section 11B - whether the payments made by the appellants are to be treated within the scope of the Finance Act, 1994 to which limitation as prescribed u/s 11B of CEA, 1944 has been made applicable? - Held that: - the appellants rendered taxable service and their claim for rebate of such tax paid, is governed by the provision of Finance Act, 1994, Export of Service Rules, 2005 and accordingly, the provisions of Section 11B of Central Excise Act in so far as limitation is concerned, will be rightly applicable to the appellants. The tax is paid on taxable services. The Government has provided certain concession when the services were exported out of country. Such concession is subjected to various conditions and limitations. On fulfillment of such condition, the appellants shall be entitled for the rebate.

Time limit u/s 11B - Held that: - The appellants did render service which are liable to service tax. The claim for rebate has to be within the ambit of the provision of Section 11B of Central Excise Act, 1944 made applicable to the service tax collected in terms of Finance Act, 1994.

The present appellants claim for rebate is barred by limitation - appeal dismissed - decided against appellant.


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