Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 544 - AT - Service TaxRefund claim - service tax paid under the ‘Work Contract Service’ - time limitation - Held that: - identical issue has come up before the Tribunal in the case of Ramky Infrastructure Ltd. Vs. CST-II Kolkata [2017 (4) TMI 1130 - CESTAT KOLKATA], where it was held that As the payment made by the appellant is not of service tax, therefore, as held by this Tribunal in the case of Shankar Ramchandra Auctioneers (2010 (4) TMI 391 - CESTAT, MUMBAI) the provisions of section 11B of the CEA are not applicable - refund allowed - appeal allowed - decided in favor of appellant.
|