Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 876 - AT - Service TaxRefund of service tax - commission paid to Foreign Agent which was otherwise not payable as per Notification No. 14/2014-ST - time limitation - refund rejected on the ground that it was filed beyond the period of 1 year from the relevant date i.e. payment of service tax - Held that:- The issue that whether any amount paid as service Tax/duty without authority of law would be governed by Section 11B for the purpose of time limit in case of refund of the same. This issue has been elaborately dealt in the case of M/s Petronet LMG Ltd Vs. CC [2018 (8) TMI 111 - CESTAT AHMEDABAD], where it was held that all the refund claims under the Customs Act has to be dealt with under the provisions of Section 27. Every refund claim is governed by Section 11B, hence, the period stipulated of one year in filing refund claim from the relevant date is also applicable. Appeal dismissed - decided against appellant.
|