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2017 (12) TMI 1495 - AT - Service TaxRefund claim - service tax paid which is not payable - Rejection on the ground of time limitation - Section 11B of the CEA, 1944 - Held that: - It is admitted fact that the appellant is service provider in the state of Jammu & Kashmir and for the services provided by the appellant in the state of Jammu & Kashmir, no service tax is payable. In that circumstance, the amount paid towards service tax by the appellant is not an amount of service tax - when it is not an amount of service tax than the provisions of Section 11B of the Act are not applicable to the facts of this case - refund allowed - appeal allowed - decided in favor of appellant.
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