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2018 (2) TMI 328 - AT - Service TaxRefund claim - Due to ignorance of law, the appellant had paid service tax on Inward Legal Services rendered by the advocates for the period March 2012 to March 2013 under reverse charge mechanism - N/N. 25/2012-ST dated 20.06.2012 - denial on the ground of time limitation. Held that: - the findings of the Commissioner (Appeals) that the claim is barred by limitation is not sustainable in law as the lower authority has already held that the refund claim is not barred by limitation. The appellant's case is squarely covered by N/N. 25/2012 which exempts service tax levy on advocate services received by business entities with turnover of less than ₹ 10 lakhs. Once an activity is exempted under Section 66B in terms of Exemption N/N. 25/2012, the question of invoking N/N. 30/2012 issued under Section 68(2) dealing with reverse charge mechanism does not arise at all. The Education Guide dated 20.06.2012 issued by CBEC has also stated that exemption is available to business entities with less than turnover of ₹ 10 lakhs in respect of service tax payable under reverse charge mechanism. Matter remanded for verification of documents - appeal allowed by way of remand.
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