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2017 (10) TMI 849 - AT - Service TaxRefund claim - time limitation - reverse charge mechanism - whether the refund claim of service tax filed by the assessee after the period of limitation prescribed under the law is to be sanctioned or not, without raising the issue of limitation? - Held that: - the impugned order is not sustainable in law as the same is contrary to the decisions of the Hon’ble Supreme Court in the case of Anam Electrical Manaufacturing Co. [1997 (1) TMI 80 - SUPREME COURT OF INDIA], where it was held that statutory time limit is applicable to claim for refund of even illegal levies and time limit cannot be extended by any authority - appeal allowed - decided in favor of appellant.
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