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TMI Blog2015 (7) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... from 2001 onwards. Ultimately, the service itself was held not liable to tax at all. Having reopened the assessment in its entirety, demanding the entire amount of tax payable and appropriating whatever already has been paid, the net result is that the Departmental officers have reopened the entire assessment and therefore the refund claim filed by the assessee after the Final Order was passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant on the ground that they had not paid the entire amount of tax payable because they had not added certain charges collected by them. As a result of the proceedings, net service tax payable by them was worked out as ₹ 12,59,368/-with interest and penalty was also imposed. Thereafter the matter reached the Tribunal and as per the Final Order No.1291/2007 dt. 12/11/2007 -of this Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 14,40,303/- being the amount not paid under protest / amounts in respect of which the time limit of one year was over. The balance amount was sanctioned. 3. On an appeal filed by the assessee, Commissioner (Appeals) held that the assessee was eligible for the refund since they had filed the refund claim within one year from the date of passing of the Tribunal order and the payment of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he OIO, it is seen that the Department had reopened the assessment for the entire period from 2001 onwards. Ultimately, the service itself was held not liable to tax at all. Having reopened the assessment in its entirety, demanding the entire amount of tax payable and appropriating whatever already has been paid, the net result is that the Departmental officers have reopened the entire assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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