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2022 (7) TMI 306 - HC - Service TaxRefund of amounts paid as Service Tax - rejection on grounds of limitation under Section 11B of the Central Excise Act, 1944 even though the levy under Section 66B of the Finance Act, 1994 does not apply to the activities of the Appellant - according to the Assessing Authority, appellant is not liable to pay service tax, but the application in respect of the taxes paid for the period between April 2016 to December 2016, are barred by time under Section 11B of Central Excise Act - HELD THAT:- In SHIV SHANKER DAL MILLS ETC. ETC VERSUS STATE OF HARYANA & ORS. ETC. [1979 (11) TMI 261 - SUPREME COURT] the Hon'ble Supreme Court of India speaking through Justice Krishna Iyer has held that The petitioners who had, under mistake, paid larger sums which, after the decision of this Court holding the levy illegal, have become refundable, demand a direction to that effect to the Market Committees concerned. There cannot be any dispute about the obligation or the amounts since the Market Committees have accounts of collections and are willing to disgorge the excess sums Indeed, if they file suits within the limitation period, decrees must surely follow. What the period of limitation is and whether Article 226 will apply are moot as is evident from the High Courts judgment, but we are not called upon to pronounce on either point in the view we take. In view of the admitted fact that the services rendered by the assessee satisfy all conditions of Rule 6A of the Service Tax Rules, 1994 and the services provided by it are export services, it is entitled for refund of the tax. In view of authority in the case of Shiv Shanker Dal Mills, the refund cannot be denied on the ground of limitation - appeal allowed - decided in favor of appellant.
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