Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 774 - AT - Service TaxTaxability - Construction services or not - construction service to the Government of Madhya Pradesh through the nodal agency - Madhya Pradesh State Cooperative Marketing Federation Ltd. (MP MARKFED), being funded by the Government of India towards Drought Mitigation Scheme - service provided to the State Government - refund of service tax paid erroneously - time limitation under Section 11B of the Central Excise Act - HELD THAT:- In view of the difference of opinion, the following question arise for consideration by learned 3rd Member: (1) Whether the limitation prescribed under Section 11B of the Central Excise Act will not be applicable as the tax was paid erroneously though eligible to exemption and as such is in the nature of deposit and hence limitation is not attracted as held by Member (Judicial) following the ruling of Hon’ble Karnataka High Court in COMMISSIONER OF CENTRAL EXCISE (APPEALS), BANGALORE VERSUS KVR CONSTRUCTION [2012 (7) TMI 22 - KARNATAKA HIGH COURT] affirmed by Hon’ble Supreme Court in COMMISSIONER VERSUS KVR CONSTRUCTION [2011 (7) TMI 1334 - SC ORDER]. OR Limitation prescribed under Section 11B is applicable as held by Member (Technical) in view of the ruling of Hon’ble Supreme Court in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT]. Registry is directed to put up the appeal record before Hon’ble President for nomination of 3rd member to consider the aforesaid questions and difference of opinion for his opinion.
|