Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 837 - AT - Service TaxRefund of service tax - erroneous classification of service tax - services erroneously classified under the category of Renting of Immovable Property Services, whereas the services provided by them actually were Service by Hostel for residential/ lodging purpose - exemption under N/N. 25/2012-ST dated 20.06.2012 - HELD THAT:- In the present case appellant has in the initial stage issued invoices claiming the service tax payable from their client, and have also deposited the same with the exchequer. Now by way of this application they seek the refund of the same. There can be no refund except for in the manner provided by Section 11B, i.e. without Assistant Commissioner recording his satisfaction to effect that the burden of tax paid and claimed as refund has not been further passed on. In the present case in absence of any such satisfaction matter needs to be referred back to the original authority of reconsideration of the refund claims - appeal allowed by way of remand.
|