2020 (11) TMI 666

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.....J.RAMKUMAR FOR THE RESPONDENT : BY SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. JUDGMENT Vinod Chandran, J. The appellant is a processor and exporter of seafood. The controversy herein is with respect to the refund of service tax paid by the appellant for services rendered prior to 18.04.2006 when service tax on foreign agency commission was not leviable. The ap....

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.... before the CESTAT also ended in rejection at Annexure-A5. 3. The questions of law raised are as follows: "(a) Whether the Appellate Tribunal was right in setting aside the order passed by the Deputy Commissioner in refunding the amount collected illegally by the department? (b) When service tax on foreign agency commission came into force only on 18.04.2006 by the introduction of Section 66A....

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....efunded even if the application is not filed within the time provided. 5. The learned Standing Counsel, however, relied on the Constitution Bench decision of the Hon'ble Supreme Court reported in Mafatlal Industries Ltd. v. Union of India [(1997) 5 SCC 536] and a decision of this Court reported in Southern Surface Finishers and Another v. Assistant Commissioner of Central Excise [2019 KHC 47]....

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....it was held as follows: "If a particular income is not taxable under the Income Tax Act, it cannot be taxed on the basis of estoppel or any other equitable doctrine. Equity is out of place in tax law; a particular income is either exigible to tax under the taxing statute or it is not. If it is not, the Income-tax Officer has no power to impose tax on the said income". In such circumstances tho....