Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The CESTAT ruled that refund claims for service tax paid on mobilization advances for services never rendered are not subject to the limitation period under section 11B of the Central Excise Act, 1944. Unlike excise duty, which becomes payable upon goods clearance, service tax liability arises only when a taxable service is actually rendered and consideration transferred. Since no taxable service existed in this case, the payment constituted a deposit made under mistaken belief rather than tax collected. The Tribunal distinguished this from tax payments requiring section 11B scrutiny, restoring the original refund sanction granted by the lower authority. Appeal allowed.
The CESTAT ruled that refund claims for service tax paid on mobilization advances for services never rendered are not subject to the limitation period under section 11B of the Central Excise Act, 1944. Unlike excise duty, which becomes payable upon goods clearance, service tax liability arises only when a taxable service is actually rendered and consideration transferred. Since no taxable service existed in this case, the payment constituted a deposit made under mistaken belief rather than tax collected. The Tribunal distinguished this from tax payments requiring section 11B scrutiny, restoring the original refund sanction granted by the lower authority. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
