Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 345 - CESTAT, NEW DELHIRefund – period of limitation - on advice of the officers, the appellant deposited a sum of Rs. 3,00,497/- on 17-8-2004 towards Service tax liability alleged to be payable by them on the commission amount received by them for the period from 1-7-03 to 31-3-04 under the category of Business Auxiliary Service. - . The original authority side order dated 26-3-2007 dropped the proceedings initiated in pursuance of the notice dated 4-11-2004. Consequently, the appellant preferred refund claim on 25-5-07 of the amount deposited by them on 17-8-2004 and the same was sanctioned by the original authority on 22-8-07. After issuing the show cause notice dated 7-8-2007, the Commissioner by the impugned order dated 19-2-09 set aside the order of the original authority sanctioning refund claim and rejected the refund of Ps. 3,00,497/-. – Held that: - the refund claim has been filed within stipulated time. It is a case where at the time of rendering service and receiving service charges the appellants have not included the Service tax amount in the invoices. The payment has been made much later in point of time only as a deposit. Show cause notice by the Department also treated the amount only as deposit – refund allowed
|