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2019 (6) TMI 1320 - AT - Service TaxRefund of service tax paid which the appellant is not liable to pay - rejection on the ground of time limitation - period April 2006 to February 2008 - SCN issued on 12.01.2010 - whether the time limit prescribed under Section 11B of the Central Excise Act, 1944 is applicable in a case where tax is not payable by the appellant or not? - HELD THAT:- The said issue has been examined by the Hon’ble High Court of Delhi in the case of NATIONAL INSTITUTE OF PUBLIC FINANCE AND POLICY VERSUS COMMISSIONER OF SERVICE TAX [2018 (8) TMI 1524 - DELHI HIGH COURT] - the appellant were not liable to pay service tax, therefore, the time limit prescribed under Section 11B of the Central Excise Act, 1944 for filing the refund claim is not applicable to the facts of this case. Refund allowed - appeal allowed - decided in favor of appellant.
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