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2017 (10) TMI 454 - AT - Service TaxRefund claim - classification of services - refund claims were filed claiming that the services provided by them is not maintenance and repair services but it is BAS - Held that: - The two impugned orders however differ on the classification of the service. The order-in-appeal dated 07/12/2013 held that the said services are classifiable under BAS whereas the order-in-appeal dated 30/09/2013 held that the service is classifiable as maintenance and repair service. However, both the orders held that the services provided did not amount to export of service. It is seen that the order dated 12/07/2003 was not produced before the Commissioner (Appeals) during the personal hearing held on 08/12/2013 - matter on remand. Refund claim - time limitation - Held that: - the refund claim for the period April 2008 to January 2010 was filed on 06/02/2013. If the limitation prescribes under Section 11B read with Section 83 of the Finance Act is applied the entire claim becomes barred by limitation - reliance placed in the case of Anam Electrical Manufacturing Co. [1997 (1) TMI 80 - SUPREME COURT OF INDIA], where it was held that even in the case of illegal levy, the limitation prescribed under Section 11B has to be followed and no extension can be granted - the claim filed by the appellant for the period April 2008 to January 2010 is fully time barred and claim for the period January 2010 to June 2012 filed on 26/11/2012 is partially time barred. Appeal allowed in part.
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