Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 358 - AT - Service TaxRefund- Notification No. 41 /2007-ST., dated 6-10-2007- the appellant herein filed a refund claim on 27-6-2008 of the service tax paid by him during the quarter January 2008 to March 2008 relying upon Notification No. 41 /2007-ST., dated 6-10-2007. Lower authorities have rejected the refund claim only on the ground that the refund claim has been filed beyond the period of 60 days as contemplated in Notification No.41/2007, dated 6-10-2007. Held that- vide Notification No. 32/08-S.T, the word 60 days substituted with 6 months thus the matter is remand back to lower authority to reconsider it. Appeal allowed by way of remand.
|