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2019 (5) TMI 1020 - AT - Service TaxRefund claim - Period of limitation - Service Tax paid erroneously on ‘Foreign Commission Agent Service’ - rejection of refund on the ground that it was filed beyond the time limit prescribed under the provisions of Section 11 B of Central Excise Act, 1944 made applicable to service tax law - HELD THAT:- It is admitted by the appellant that important documents could not be located by them and therefore, they took time from 2010 to 2013 to resubmit application for refund along with required documents. Therefore, the date of filing of refund claim has to be treated as 25.11.2013 and since the date of payment of service tax is 10.09.2009, the refund is hit by limitation. Appeal dismissed - decided against Appellant.
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