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HT Media Limited Versus The Commissioner of Service Tax And Others & Another

2017 (8) TMI 402 - DELHI HIGH COURT

Refund claim - time limitation - Section 11B of the Central Excise Act, 1944 - Held that: - The Appellant does not dispute that it is liable to pay service tax for the services rendered by it. In such a situation, it is abundantly clear that the Appellant has to seek refund of service tax, paid in excess, in terms of and within the limitation period stipulated under Section 11B of that CE Act i.e. before the expiry of one year from the relevant date. The expression ‘relevant date’ has been defin .....

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. Muralidhar And Prathiba M. Singh, JJ. For the Appellant : Mr. Ashok Kumar Dhingra, Ms. Smita Singh, Advocates For the Respondents : Mr. Sanjeev Narula, Senior Standing Counsel for Department with Mr. Abhishek Ghai, Advocate ORDER Dr. S. Muralidhar,J.: 1. This appeal under Section 35 G (1) of the Central Excise Act 1944 (CE Act) read with Section 83 of the Finance Act, 1994 against an order dated 10th January 2017 of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) dismissing t .....

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Central Excise Act, 1944? 3. The facts, in brief, are that the Appellant is inter alia engaged in the business of printing of newspapers and providing space for advertisements in newspapers. The Appellant obtained registration with jurisdictional Service Tax authority inter alia for providing services under taxable category of Sale of Space or Time for Advertising Services with effect from 1st May, 2006. 4. It is stated that the Appellant provided services of sale of space or time for advertisin .....

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led amount and Service Tax payable on realised amount for services during the Relevant Period." 5. The appellant filed a refund application on 25th September, 2007 before the Assistant Commissioner of Service Tax, Division-I, New Delhi ( Assistant Commissioner ) for refund of the excess amount of ₹ 14,92,703/- paid as service tax during the aforementioned period. The said application came to be disposed of by the Assistant Commissioner by an order dated 28th July, 2008, inter alia, al .....

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ter the Appellant went in appeal before the CESTAT, which by the impugned order dated 10th January 2017, dismissed the appeal. 7. Mr. Ashok Kumar Dhingra, learned counsel for the Appellant, has placed reliance, inter alia, on the judgments of this Court in Hind Agro Industries Limited v. Commissioner of Customs 2008 (221) ELT 335 (Del) and Alar Impex Private Limited v. Commissioner of Central Excise, Delhi-I 2016 (41) S.T.R. 407 (Del) to urge that the CESTAT was in error in holding that the Appe .....

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47 (SC). 9. In both, Hind Agro Industries Limited (supra) and Alar Impex Private Limited (supra), the question examined was whether the levy in question, which was cess in one case (Hind Agro) and service tax in the other (Alar Impex), was at all payable in the first instance. As far as the levy of cess is concerned, this Court in Hind Agro Industries Limited (supra) held that it was outside the purview of 'customs duty' under Section 27 of the Customs Act, 1962. In Alar Impex Private Li .....

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