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2019 (7) TMI 1016 - AT - Service TaxTime Limitation - Refund claim - Section 102 of the Finance Act, 1994 - refund claim in respect of Service Tax paid from 1st April, 2015 to 29th February, 2016 filed by appellant on 06.02.2017 - HELD THAT:- Sub-section (3) of Section 102 of the Finance Act, 1994 provides for submission of refund claim in respect of Service Tax paid from 1st April, 2015 to 29th February, 2016 in respect of taxable services provided to Government within a period of 6 months from the date on which Finance Bill, 2016 received the assent of the President of India. It was further informed that the said Finance Bill, 2016 received assent of the President of India on 14.05.2016 and therefore the last date for filing refund claim under Section 102 of the Finance Act, 1994 was 13.11.2016. The Lower Authorities have held that the appellant’s application for refund was filed by appellant on 06.02.2017 and therefore, the same was hit by limitation under Sub-section (3) of Section 102 ibid. Appeal dismissed - decided against appellant.
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