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2019 (7) TMI 498 - AT - Service TaxRefund of tax collected without authority of law - whether denial of refund of tax, collected without authority of law, whether the same is justified? - HELD THAT:- Under the scheme of the Act read with Rules, there is no such authority or power under which Revenue officer can collect the service tax for the second time from an assessee receiving the input/input service in case of defalcation, by the provider of service, who have admittedly collected the amount of tax. The action of Revenue in collecting the service tax for the second time alongwith interest from the appellant- assessee, is also hit by Article 265 of the Constitution of India, which provides that no tax can be collected without authority of law. Refund allowed - The appellant is entitled to refund of the full amount deposited alongwith interest as per rules - appeal allowed - decided in favor of appellant.
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