TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellant's service tax refund claim rejected as time-barred, citing specific time limits over general laws.</h1> <h3>ABHAY RAMESH CHANDAK Versus COMMISSIONER OF CENTRAL EXCISE</h3> ABHAY RAMESH CHANDAK Versus COMMISSIONER OF CENTRAL EXCISE - TMI Issues:1. Time-barred refund claim due to delay in filing.2. Applicability of time limits for demand of duty or refund of tax.3. Constitutionality of service tax levy.Analysis:1. The appellant filed a refund claim for service tax paid after purchasing a flat, but the claim was rejected as time-barred since it was filed after one year from the payment. The appellant argued that the levy of service tax itself was unconstitutional based on decisions from the Madras and Karnataka High Courts, therefore claiming entitlement to the refund.2. The Tribunal emphasized that specific time limits for duty demands or tax refunds under relevant laws supersede general limitation laws. In this case, the one-year limit from the service tax payment date applied. As the appellant's claim was filed after this period, it was deemed time-barred. The Tribunal supported this decision by referring to previous judgments, including the case of Hindustan Coco Products Ltd. vs. CCE, Bombay and CC, Ahmedabad vs. Vishal Exports Overseas Ltd.3. The argument regarding the constitutionality of the service tax levy was considered but not accepted. The Tribunal reiterated that the time limit for filing refund claims takes precedence over such arguments. As the appellant failed to meet the statutory time limit, the appeal was dismissed, ruling against the appellant's claim for a refund of the service tax paid.This detailed analysis of the judgment highlights the key issues raised, the legal principles applied, and the final decision reached by the Tribunal.
TaxTMI 
TaxTMI 
