Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 668 - AT - Service TaxRefund of service tax paid by mistake - rejection on the ground of time limitation - Held that: - When it is undisputed that the respondent herein is not required to discharge any service tax law on the various services rendered by them as per Notification No. 12/2012, I find that the judgment of the Hon'ble High Court of Bombay in the case of Parijat Construction [2017 (10) TMI 659 - BOMBAY HIGH COURT] will apply in full force, where it was held the Division Bench of this Court in Hindustan Cocoa [1994 (6) TMI 18 - HIGH COURT OF JUDICATURE AT BOMBAY] has held that the limitation prescribed under Section 11 B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law - the respondent are eligible for the refund of the amount of service tax paid by mistake - appeal dismissed - decided against Revenue.
|