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2023 (10) TMI 1303 - AT - Service TaxRefund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same. Refund rejected on the ground that it was filed after one year from the date of payment of the service tax and hence it was hit by limitation under section 11B of the Central Excise Act, 1944 as made applicable to the service tax by section 83 of the Finance Act, 1994. HELD THAT:- Section 11B applies to service tax matters, so far as may be. In other words, wherever necessary, the references to excise duty, manufacture, manufacturer, etc. must be read as corresponding terms with reference to service tax. Otherwise, application of section 11B to service tax itself becomes absurd and impossible. The term ‘manufacturer’ in central excise corresponds to ‘service provider’ in service tax, i.e., the one carrying out the taxable event which is manufacture in the case of excise and the provision of service in case of service tax - In this case, since the services rendered by OPHJ to the respondent were unsatisfactory, it waived the invoices in March 2014. In other words, the sale and purchase of services had not taken place at all. Therefore, the relevant date had not yet begun when the appellant filed the refund application on 8 September 2014. The Commissioner (Appeals) has correctly held that the claim of refund is not hit by limitation. Revenue sought to distinguish this case from M/S. OSWAL CHEMICALS & FERTILIZERS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BOLPUR [2015 (4) TMI 352 - SUPREME COURT]. on the ground that this is a service tax matter. This submission cannot be accepted. If section 11B applies to service tax matters, as far as may be, there is no reason why the ratio of this judgment does not apply. The impugned order is upheld and Revenue’s appeal is dismissed
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