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2022 (4) TMI 1299 - CESTAT MUMBAIRefund of Service tax paid under authority of law - changed circumstances of the phasing out of service tax with effect from 1st July 2017 - HELD THAT:- The obligation to discharge tax under Finance Act, 1994 crystallized on 5th July 2017 in relation to the services provided between 6th June 2017 and 30th June 2017 as determined under Rule 3 of Point of Taxation Rules, 2011 to be the date in invoices pertaining to the taxable transaction or, in case of continuous supply of service, to be the date of each episode envisaged in the contract. As the impugned services were taxable under Finance Act, 1994 in accordance with the statutory powers, tax was rightly discharged. It was the difficulties faced by their customers in availment of credit of such tax in July 2017 that prompted them to cancel these invoices and issue fresh invoices after discharging tax under the new statute. While it is appreciated that tax has been paid twice on the very same transaction, the discharge of liability in accordance with the Finance Act, 1994 which was the prevailing statue precludes entitlement for refund. The ground of equity pleaded on behalf of the appellant does not advance their case for refund of tax paid in accordance with a constitutionally valid levy. Appeal dismissed.
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