TMI Blog2009 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ntertained - assessee himself is to deposit service tax in form ST-3, there is no provision for assessment - Admittedly, when no order capable of being appealed against, had ever been passed, it cannot be said that the assessee could file appeal against the assessment order, and not having so filed appeal he cannot lay the claim of refund – revenue appeal rejected - ST/103/2008 - A/52-53/2009-WZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax payable was self-assessed by the assessee in accordance with provision of Section 70 of the Finance Act, 1994 (as amended by the Finance Act, 2001) and assessee has paid the Service tax. They have also filed Service tax return in form ST-3 for the period October, 2006 to March, 2007 duly assessed by them. However, the assessment of Service tax returns were not challenged by them and no a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Jaipur reported in 2006 (4) S.T.R. 192 (Tri.-Del.) has observed that the refund claim was filed challenging the assessment order on the ground that certain services are not covered under the scope of service tax. Relying upon the Hon'ble Supreme Court judgment in the case of Flock (India) Pvt. Ltd. (supra) and Priya Blue Industries Ltd. (supra), the Tribunal held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or short paid etc. In that view of the matter, the very basis/reasonings given by the learned Tribunal, simply have no legs to stand. Admittedly, the appeal under Section 85 lies against a specific order of the concerned authority in Form ST-4, which requires to disclose, designation and address of the officer passing the decision or order appealed against, and the date of decision or order, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
