https://www.taxtmi.com/caselaws?id=241560 The appellant's refund claim for service tax paid after purchasing a flat was rejected as time-barred due to being filed after one year from payment. The Tribunal held that specific time limits for duty demands or tax refunds under relevant laws prevail over general limitation laws, citing precedents. The argument on the constitutionality of the service tax levy was dismissed as the time limit for filing refund claims takes precedence. Consequently, the appeal was dismissed, denying the appellant's claim for a refund of the service tax paid. en-us Thu, 31 Oct 2013 00:00:00 +0530 Thu, 26 Dec 2013 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241560 The appellant's refund claim for service tax paid after purchasing a flat was rejected as time-barred due to being filed after one year from payment. The Tribunal held that specific time limits for duty demands or tax refunds under relevant laws prevail over general limitation laws, citing precedents. The argument on the constitutionality of the service tax levy was dismissed as the time limit for filing refund claims takes precedence. Consequently, the appeal was dismissed, denying the appellant's claim for a refund of the service tax paid. Case-Laws Service Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241560