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2010 (7) TMI 613 - CESTAT, AHMEDABADRefund claim - ‘Stock broker services’ - Appellants have refunded brokerage with service tax but filed the refund claim beyond one year - The refund is made on the basis of reaching a specific amount of turnover over a period whereas the refund claim is for the period in which service tax was paid - Appellants failed to utilize the provisions of the law which provide for provisional assessment where the service tax cannot be determined correctly - Once the appellants were liable to refund the amount received on the basis of turnover, it was quite clear that the service tax could be determined correctly only when the period is over and the turnover is known - The relevant date is defined under Section 11B of Central Excise Act made applicable to service tax matters vide Section 83 of Central Excise Act, 1944 and while rejecting the refund claim the provisions of Section 11B have been correctly taken into account - In respect of one month the refund claim could be in time but appellants failed to provide the details separately month-wise - Hence,do not find any merit in the appeal and accordingly reject the same.
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