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2024 (1) TMI 822 - HC - Central ExciseRecovery of amount of service tax before issuing notification under Section 68(2) of the Finance Act, 1994 - Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 - HELD THAT:- In the present case, the respondents have rejected the refund claim of the appellant of Rs. 4,69,561/- in respect of service rendered from a non-resident provider for the period prior to 31.12.2004. The Bombay High Court in the case of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] has held that Respondents are restrained from levying service tax from the members of the Petitioners association for the period from 1-3-2002 till 17-42006, in relation to the services received by the vessels and ships of the members of the Petitioners association outside India, from persons who are non-residents of India and are from outside India. In view of the settled position of law the said action of the respondents is illegal and in such circumstances, the impugned order dated 17.08.2007 passed by the Customs Excise & Service Tax Appellant Tribunal, New Delhi is hereby set aside and consequentially the orders dated 17.06.2005 passed by the Deputy Commissioner Central, Excise and Division, Bhilwara and 20.10.2005 passed by the Commissioner (Appeal II) Customs & Central Excise, Jaipur are also set aside. The respondents are directed to refund the payment of Rs. 4,69,561/- to the appellant on the applicable interest in accordance with law within a period of six months from the date of production of certified copy of this order - Appeal allowed.
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