Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1092 - AT - Service TaxRefund of service tax wrongly paid - refund was rejected on the ground of time limitation - Section 11B read with provisions of Section 83 of the Finance Act - appellant have paid service tax on GTA under the reversed charged mechanism in respect of transportation of rice from their rice mill to the godown of Food Corporation of India from the period 2015-16 and 2016-17, the service is exempted under the Notification No. 25/2012-ST dated 26.06.2012 as amended. HELD THAT: - Admittedly, the duty in this case has been paid under the mistake of law as the appellant is engaged in transportation of agriculture products, which is rice, that is exempted by the Notification No.25/2012 dated 26.6.2012. The appellant has paid the service tax under the mistake of law. The issue is settled in favour of the appellant by the Hon’ble Supreme Court in case of ITC [1993 (7) TMI 75 - SUPREME COURT] and also by the decision of this Tribunal in case of Ambiance Hospitality [2018 (12) TMI 1112 - CESTAT NEW DELHI] The decision of Hon’ble Supreme Court in case of Doaba Cooperative Sugar Mills, [1988 (8) TMI 103 - SUPREME COURT] is not identical to the case at hand. In this case it was the question of refund of duty and it is the provisions of Section 28 of the Customs Act prescribed have rightly been upheld by the Supreme Court. Therefore, this decision distinguish and not applicable in the facts and circumstances of the case. Refund allowed - appeal allowed - decided in favor of appellant.
|