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2021 (6) TMI 627 - AT - Service TaxRefund of Service Tax paid - Construction of Services - non leviability of service tax prior to 01.06.2007 and restricting the demand for normal period post 01.06.2007 - principles of natural justice - HELD THAT:- It stands abundantly clear that an amount of ₹ 8,01,765/- is the confirmed liability of the appellant in terms of order dated 16.12.2012. The refund to that extent plus interest of ₹ 55,422/- thereupon is therefore liable to be rejected. Accordingly, it is held that the appellant is not entitled for any refund claim post the sanction of refund of ₹ 30,55,791/-. The order of Commissioner (Appeals) stands modified to the effect that instead of ₹ 5,06,280/- to Government exchequer and attributing ₹ 3,50,907/- to unjust enrichment, the total refund claim of ₹ 8,57,187/- stands rejected - Appeal dismissed.
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