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2021 (12) TMI 430 - AT - Service TaxRefund of service tax paid - applicability of time limitation - Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - HELD THAT:- The service tax has been paid twice by the appellant for the very same taxable value. Though the department agrees that the earlier payment made by challan dated 05.01.2015 on the service tax registration number of the Tirupur Commissionerate is incorrect, they have neither adjusted the amount nor refunded the amount. Instead, vide letter dated 23.09.2016, the appellant has been directed to make the payment once again. The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one Commissionerate to another. The appellant has again paid service tax mentioning the service tax registration of Ahmedabad Commissionerate on 26.09.2016. It is clear that the department has collected service tax twice from the appellant. This is not permissible under law. The rejection of refund on the ground of limitation cannot be justified - Appeal allowed - decided in favor of appellant.
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