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2019 (6) TMI 201 - AT - Service TaxRefund claim - amount was paid under mistake of Law - HELD THAT:- By the time the appellants pay the service tax for the period April 2005 to September 2005 i.e. 29.05.2006, notification No. 6/2005-ST came into existence and the appellants could have avoided the payment by saying that they are eligible for the benefit of notification. Or else, the appellants could have filed refund claim within a period of one year i.e. on or before 29.05.2007 on the ground that they have paid the service tax by mistake. Instead of these two options, filing of refund claim on 29.12.2007 on the ground that the amount was paid by mistake of law is not correct. The said findings of first appellate authority are correct and legal and does not require any interference - refund cannot be allowed - appeal dismissed - decided against appellant.
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