TMI Blog2023 (3) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... e to account current which is popularly known as PLA. It has been held several times that the amounts lying in PLA are assessee s property and he can take refund of the same any time he wants and limitation is not applicable to the same. In the similar manner, any amount which is paid as advance under Sub Rule (1A) of Rule 6 of Service Tax Rules, 1994, limitation would not apply. Limitation is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , appellant similarly excess paid Rs. 2,344/- in addition to the Service Tax due through challan dated 25.04.2015 and filed refund of the amount paid in excess to Service Tax liability through application dated 27.11.2018. It appeared to Revenue that the said amount of Service Tax was paid in the year 2015 and therefore the same was hit by limitation and, therefore, refund was rejected by original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. He has further submitted that for advance, limitation is not applicable in the manner similar to the amounts paid to PLA which remained in PLA till debited. He has also relied on the decision of this Tribunal in the case of Commissioner of Service Tax, Hyderabad Vs. State Bank of Hyderabad reported at 2016 (43) STR-418 (Tri-Hyderabad) and relied on para 8 of the said decision. He has also re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same any time he wants and limitation is not applicable to the same. In the similar manner, any amount which is paid as advance under Sub Rule (1A) of Rule 6 of Service Tax Rules, 1994, limitation would not apply. Limitation is to apply only to such quantum of amount which is paid as Service Tax. I, therefore, set aside the impugned order and direct the original authority to issue the chequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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