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Commissioner of Central Excise and Service Tax Commissionerate, Rohtak Versus M/s Registrar, Guru Jmbeshwar University of Science and Technology

2017 (9) TMI 884 - CESTAT CHANDIGARH

Refund claim of service tax paid mistakenly - time limitation - Held that: - the respondent was not required to pay service tax in terms of N/N. 25/2012-ST dated 20.06.2012, but they have paid service tax mistakenly and filed refund claim. As service .....

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Final Order No. 61482/2017 - Dated:- 4-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Satyapal, AR- for the appellant Shri. Rajive Agnihotri, Shri. Ishant Bhardwaj, Advocates- for the respondent ORDER The Revenue is in appeal against the impugne .....

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ory of Manpower Recruitment/Supply Agency service. The respondent was not liable to pay service tax from the services in question in view of the Notification No. 25/2012-ST dated 20.06.2012, therefore, the respondent filed the refund claim before the .....

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filed appeal before the ld. Commissioner (A) who relied on the decision of Swastik Sanitarywares Vs. UOI reported in 2013 (296) ELT 321 (Guj.) and allowed the refund claim. Aggreived from the said order, the Revenue is in appeal before me. 3. The Ld .....

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Heard both sides. 5. Considering the fact that in this case, the respondent was not required to pay service tax in terms of Notification No. 25/2012-ST dated 20.06.2012, but they have paid service tax mistakenly and filed refund claim. As service tax .....

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ourt of Kerala in the case of Geojit BNP (Supra), wherein the Hon ble High Court observed as under: 8. The learned counsel for the Department, relying on the judgment of the Hon ble Supreme Court in Mafatlal Industries Ltd. and Others v. Union of Ind .....

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ately classified claim for refund into three groups or categories, vis-vis, (i) unconstitutional levy, (ii) illegal levy, and (iii) mistake of law, and held that the remedies involved in all the three categories are the remedies provided under the Ex .....

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covered under the law. The law does not cover such transaction for payment of Service Tax. Therefore, it is not on account of any mistake of law but mistake of fact the Service Tax was paid. In that view of the matter it has no colour of tax for the .....

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