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2018 (8) TMI 1688 - AT - Service TaxLiability of Service Tax - stitching/ tailoring charges under the category of Fashion Designing - Time Limitation - Circular No. F. No. B/1/2002/TRU of the Finance Act, 2002 dated 01/08/2002 - Held that:- In view of the clarification as above by the CBEC, it is evident that no Service Tax can be charged on stitching/ tailoring charges under the category of Fashion Designing. Consequently, no Service Tax is payable on the stitching charges. The cost of raw materials used by the appellant and recovered from their customers also cannot be included for payment of Service Tax. Under the category of “Fashion Designing” However, amounts recovered by the appellant towards the activity of designing such as design of Jodhpuri, blazer etc, which was carried out by the appellant at the request of the customers will squarely be covered within the category of fashion designing and Service Tax is liable to be paid for amounts recovered towards this - demand upheld. Time Limitation - Section 11B of CEA - Held that:- Larger Bench of the Tribunal in the case of Veer Overseas Ltd V/s Commissioner [2018 (4) TMI 910 - CESTAT CHANDIGARH], where it was held that the time limit prescribed under Section 11B of the Central Excise Act, 1944 will govern claim for refund of service tax - With reference to part of refund falling within the time limit under Section 11B, the issue is required to be remanded to the Original Authority for restricting the same only to the stitching charges recovered as well as the cost of raw materials. Appeal decided partly against appellant - part matter on remand.
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