Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 844 - AT - Service TaxApplicability of time limitation prescribed under section 11B of the Central Excise Act - deposit amount - exemption under Notification no. 25/2012-ST - difference of opinion - matter referred to learned 3rd Member. HELD THAT:- The Third Member has expressed his opinion as follows:- The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken notion as it was not required to be paid towards any duty/tax. In terms of the opinion expressed by the Learned Third Member, this appeal stands allowed in favour of the appellant assessee.
|