Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 792 - AT - Service TaxRefund of service tax - Construction of Complex Service - tax paid under mistake under law - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - HELD THAT:- There are contrary decisions of higher fora on this issue. I find that the decision of the Hon’ble jurisdictional High Court of Judicature at Madras in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] is binding, where it was held that Since the provisions of section 11B of the Act are not applicable to the claim of refund made by the petitioner, the limitation prescribed under the said provision would also not be applicable and the general provisions under the Limitation Act, 1963 would be applicable. The order of the First Appellate Authority dated 22.10.2012 has become final since the appeal filed against this order was withdrawn by the Revenue thereby accepting the order passed by the Commissioner (Appeals), which indicates that the tax collected was without the authority of law. Moreover, the liability itself for the period covered herein was not there, as observed in the Order-in-Appeal dated 22.10.2012, which casts a serious doubt on the bona fides of the Revenue when Show Cause Notice dated 21.10.2010 was issued demanding the tax for the disputed period, when the tax on the service involved itself was introduced later, with effect from 01.07.2010. Therefore, the tax paid amounts to the one paid under mistake of law. The impugned order of the First Appellate Authority is set aside and that of the Adjudicating Authority is restored - Appeal allowed - decided in favor of appellant.
|