TMI Blog2022 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 04.10.2018 was issued to the appellant to demand differential service tax on Renting of Immovable Property Service and it was held by the adjudicating authority that appellant is not required to pay service tax under the category of Renting of Immovable Property Service vide order dated 16.12.2019, thereafter, the appellant has filed refund claim on 16.09.2020. As the refund claim h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted holding time barred. 2. The facts of the case are that during the period 2014-2015 to 2016-2017, the appellant was paying service tax under the category of Renting of Immovable Property Service, although, they are not required to pay service tax of the said service as they have provided that service for residential purposes. After investigation, a show cause notice was issued to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Renting of Immovable Property Service for use of residential purposes which was paid mistakenly, therefore, the provision of Section 11B of the act are not applicable to the facts of the case. He relied on the certain decisions of this Tribunal as well as of the decision of the Hon ble High Court and the Hon ble Apex Court. 4. On the other hand, Ld. AR submitted that the appellant has pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Exports Vs. Commr. Of C.Ex., C S.T. Calicut reported in 2021 (44) G.S.T. 345 (Ker.), Southern Surface Finishers Vs. Asstt. Commr. Of C. Ex Muvattupuzha reported in 2019 (28) G.S.T.L. 202 (Ker.), Uniroyal marine Exports Ltd V. Commissioner of C.Ex., Kozhikode reported in 2021 (54) GSTL 156 (Ker.). 5. Heard the parties and considered the submissions. 6. The facts whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
