Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Short Notes

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (5) TMI 1020

rescribed under the provisions of Section 11 B of Central Excise Act, 1944 made applicable to service tax law - HELD THAT:- It is admitted by the appellant that important documents could not be located by them and therefore, they took time from 2010 to 2013 to resubmit application for refund along with required documents. Therefore, the date of filing of refund claim has to be treated as 25.11.201 .....

X X X X X X X

Full Text of the Document

X X X X X X X

l Excise and Service Tax Sitapur on account of Service Tax paid erroneously on Foreign Commission Agent Service . The refund arose because said service was exempted from payment of service tax vide Notification No.18/2009-ST dated 07.07.2009. The refund application made by the appellant was returned to them in original for want of necessary documents. Due to reasons beyond the control of appellant .....

X X X X X X X

Full Text of the Document

X X X X X X X

nt for want of certain documents and the application was once again submitted on 25.11.2013. He has submitted that some documents had got misplaced and refund claim could not be submitted till 25.11.2013. He has further submitted that date of payment of service tax was 10.09.2009. He has further submitted that provision of Section 11 B of Central Excise Act, 1944 governing time limitation is not a .....

X X X X X X X

Full Text of the Document

X X X X X X X

SC) wherein Hon ble Supreme Court has held that the authorities functioning under the Central Excise Act are bound by the provisions of Central Excise Act in respect of processing of refund applications. 5. Having considered the submissions made by both the sides and on perusal of record, I find the contentions raised by the A.R. are tenable in law. It is admitted by the appellant that important d .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||