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2022 (9) TMI 8 - CESTAT AHMEDABADRefund of service tax - Club & Association Service - Mandap Keeper Service - Renting of Immovable Property Service - Legal Consulting Service - Technical & Inspection and Certification Agency Service - Sponsorship Service - Selling of Space or Time Slots for advertisement - Section 11B of the Central Excise Rule, 1944 - HELD THAT:- In the present case the fact is not under dispute that the appellant have admittedly paid the service tax on the service of Club or Association and same was not challenged by them at any point of time. They filed refund claims on 27.01.2020 for the period from 2010-2011 to 2017- 2018 (April to June-2017), therefore, the claim of the appellant was filed after one year limit which is prescribed under Section 11B. As regard, the submission of the appellant that they being a member of Federation of Indian Chambers of Commerce and Industry ( FICCI) and Federation of Indian Chambers of Commerce and Industry ( FICCI) was one of the party in the Calcutta Club Limited [2019 (10) TMI 160 - SUPREME COURT], the period of limitation should start from the date of the judgment of the Supreme Court. Since filed the refund claim after one year from the date of payment of service tax, the same is hit by limitation. The Learned Commissioner (Appeals) also considered in detail, the submission of the appellant in as much as they claimed that they being a member of Federation of Indian Chambers of Commerce and Industry ( FICCI) should get the benefit of the Calcutta Club Limited case as the Federation of Indian Chambers of Commerce and Industry ( FICCI) was one of the party in that case. On going through the finding of the impugned order carefully, there are no infirmity in the impugned order. The refund of the appellant is clearly hit by limitation in terms of the Section 11B of the Central Excise Rule, 1994. Appeal dismissed.
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