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2019 (3) TMI 669 - AT - Service TaxRefund claim - time limitation - services provided by the appellant are non taxable - Held that:- The issue has been examined by the Hon’ble High Court in the case of National Institute of Public Finance and Policy [2018 (8) TMI 1524 - DELHI HIGH COURT], where it was held that for the refund claim of service tax which were not required to pay by the appellant, the provision of Section 11B of the Central Excise Act are not applicable. Thus, it is admitted fact that the appellant is not liable to pay service tax on the said activity. Therefore, time limit prescribed under Section 11B of the Central Excise Act,1944 is not applicable to the facts of this case. The refund claim filed by the appellant is within time - Refund allowed - appeal allowed - decided in favor of appellant.
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