Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1416 - AT - Service TaxRefund of service tax - development charges, as exempted, with retrospective effect under section 104 (1) of Finance Act, 1994 - time limitation - refund claim was filed only on 16.11.2017, which is beyond the due date - HELD THAT:- It was essential for the appellant to get information from SIPCOT as to the eligibility of the refund. They also had to obtain the necessary documents in the nature of service tax paid challan of SIPCOT as well as the certificate issued by SIPCOT stating that they have not claimed any refund. It has to be noted that Section 104 does not identify as to who can make the refund application. If it had mentioned that service provider could make the application and pass over the amount to the service recipient, it would have been easy to apply within the limitation prescribed. In cases where SIPCOT has not collected and has borne the incidence of tax, SIPCOT can make the refund application. The person who can make the refund claim having not been specified in the section, the plea put forward by the appellants that they were unable to make the claim before 30.09.2017 is not without substance. The rejection of refund claim on the ground of time bar is unjustified - appeal allowed - decided in favor of appellant.
|