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2023 (8) TMI 470 - AT - Service TaxRefund of Service Tax - taxability of chit fund - relevant date for computation of time limitation - HELD THAT:- As per the documents produced by the appellant, appellant is a Member of All Kerala Chitty Formen’s Association who is one of the petitioner in Writ Petition No.32097 of 2007 and revenue had filed an appeal against judgment of the Ld. Single bench to clarify as to whether the decision of the Hon’ble Supreme court in the case of Margadarshi Chit Funds [2017 (7) TMI 224 - SUPREME COURT] applies to the period post introduction of Negative list in 2012. Thus the entire issue regarding taxability on chit fund attained finality only as per the judgment dated 14.03.2018 and not w.e.f 04.07.2017 as held by adjudication authority. As per the judgment dated 14 March, 2018, Hon’ble High court specified that the limitation for filing refund application will be extended for one year from 14.03.2018 - However, Commissioner (Appeals) has not extended the period of limitation on the ground that the appellant was not party to the proceedings pending before the Hon’ble High Court. Such finding is unsustainable. It is evident that Appellant is a Member of All Kerala Chitty Formen’s Association who is one of the petitioner in Writ Petition No.32097 of 2007 and revenue had filed an appeal against judgment of the Ld. Single bench to clarify as to whether the decision of the Hon’ble Supreme court in the case of Margadarshi Chit Funds applies to the period post introduction of Negative list in 2012. Thus the entire issue regarding taxability on chit fund attained finality only as per the judgment dated 14.03.2018 and not w.e.f 04.07.2017 as held by adjudication authority. The appellant are eligible to claim the benefit of extended period of limitation for one year from 14.03.2018. Since there is no other issue raised by the Adjudication/Appellate Authority, the appeal is allowed.
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