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TMI Blog2016 (12) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... na, DR - For Respondent ORDER The present appeal has been filed against the Order-In-Appeal dated 31.3.2010 passed by the Commissioner (Appeals), Jaipur. The dispute is with reference to refund claim by the appellant of the service tax paid by them to M/s Aditi Computers who were engaged by the appellant for carrying out activities such as billing etc of the electricity distributed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mehta, ld. advocate for the appellant as well as Shri Ranjan Khanna ld. Departmental Representative for the Revenue. 3. The ld. advocate for the appellant submitted that:- i) No service tax is payable on the activities of billing carried out by M/s. Aditi Computers since this activity is in the nature of "Information Technology Services". Such services were excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is the date of the payment of service tax by M/s. Aditi Computers. Since the claim has not be filed within the period of one year, the same has been rejected as time barred by the original adjudicating authority. 5. We have heard both sides and perused the records. We find that the appeal can be decided on the point by time bar. Hence, we are not discussing the merits of present refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .(C) No. 18126/2015, dated 06.07.2015 (M)] (Kerala High Court). ii) M/s. Natraj & Venkat Associates Vs. Asst. Commissioner [W.P. dated 20.10.2009](Madras High Court) 6. It is not disputed that the service tax has been paid by M/s Aditi Computers under the category of BAS for the activity of billing carried out on the behalf of the appellant. Such service tax amount has also been reimbursed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the time limit prescribed under Section 11B, the claim has been rightly rejected by the authorities below in the light of case laws cited by the appellant. In the case of Geojit BNP Paribas Financial Services Ltd. Vs. CST, Kochi (supra), Hon'ble High Court of Kerala has held that time limit will not be applicable for refund of tax where no tax was required to pay. However, such decision has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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