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2019 (4) TMI 1563 - AT - Service TaxRefund of service tax - rejection on the ground of time limitation - HELD THAT:- Once the impugned orders confirming the demand have been set aside by the Tribunal in toto, the Lower Authorities cannot reexamine the same and cannot hold that part of the demand falling within the limitation period has to be confirmed and as such, is not required to be refunded. This is a clear contempt of the Tribunal’s order. If the Revenue was of the view that the said order of the Tribunal is not correct, it was open to them to file an appeal their against before the higher Appellate Forum. There is no ambiguity in the said order of the Tribunal which in very clear terms has held in favour of the assessee and has set aside the order confirming the demand against the assessee - Impugned order set aside - appeal allowed - decided in favor of appeal.
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