9911796707
TMI Blog2020 (11) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... BY ADVS. SRI.T.M. SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SMT.VANDANA MENON RESPONDENT/ APPELLANT: BY ADV. SHRI R. HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. JUDGMENT Vinod Chandran, J. The issue arising herein is with respect to refund of service tax and the question of law is re-framed as follows: Whether the appellate Tribunal was right in reversing the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication for refund was filed on 14.08.2012. The appellant also contended that the original order in the case of the assessee was passed on 02.03.2012. 3. The learned Counsel for the assessee argued that the application for refund was made within time and within one year of the Circular as also the order in original. The learned Standing Counsel for the Department, however, submits that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order in original is passed imposing the liability and a payment is made in consequence of that, the relevant date is the date on which an appeal or revision from the order is allowed as per clause (ec). 6. In the present case, as is discernible from Annexure-B, a show cause notice was issued 06.11.2007, prior to which the assessee had made payments on 31.03.2007 and 23.05.2007. Hence the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36] and found that the mistake if committed by the assessee, whether it be on law or facts; the remedy would be only under the statute. If that be so, the question of law has to be answered in favour of the Revenue and against the assessee. But, however, we notice that the amounts have been refunded to the assessee as per the order of the original authority. In such circumstances, the Revenue woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capable of recovery of the amounts refunded, as tax due. The appeal is partly allowed, answering the question of law in favour of the Revenue; but restraining the respondent-Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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