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2020 (4) TMI 243 - AT - Service TaxRefund of excess paid service tax - reverse charge mechanism - time limitation - period April, 2017 to June, 2017 - HELD THAT:- Every refund claim arises on account of fact that the same was not required to be paid. Reference can be made to the Hon’ble Madras High Court decision in the case of Assistant Commissioner of Service Tax, Chennai vs. Nataraj & Venkat Associates [2014 (5) TMI 179 - MADRAS HIGH COURT] laying down that the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even the fact that the tax was paid under a mistake of law, cannot be adopted for grant of such refund. Refund cannot be allowed - appeal dismissed - decided against appellant.
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