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2022 (7) TMI 1031 - AT - Service TaxDenial of refund of Service Tax - Revenue sought to change the classification of service from Erection Commissioning and Installation Service to Commercial Industrial Construction Service and adjustment of amount already paid under old head to new head - inclusion of value of free supply material in the assessable value - HELD THAT:- The appellant had classified the service provided by them under ‘Erection Commission and Installation Service’ and had paid service tax amounting to Rs. 20,22,971/-. Later on, Revenue initiated proceedings seeking to classify the service provided by them under ‘Commercial Industrial Service’ and also sought to include the value of free supply material in the assessable value for the purpose of tax. The issue was decided by original adjudicating authority in favour of appellant on the grounds of limitation and the demand was set aside. It is apparent that while the Revenue’s attempt to classify the service provided by the appellant under the ‘Commercial Industrial Construction Service’ and to include the value of free supply material has failed in the Tribunal, the original self-assessment of the appellant made under the head of ‘Erection Commissioning Installation’ remained undisturbed. The claim of refund is in respect of assessment under the head of ‘Erection Commissioning and Installation’ remains undisturbed. Thus the claim of refund can only be made in respect of original assessment under the head of ‘Erection Commissioning & Installation’. In this background, the limitation prescribed under Section 11B would be applicable and consequently, the refund claim filed much after the period of limitation would not be admissible - Appeal dismissed.
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