https://www.taxtmi.com/caselaws?id=173573 The Revenue's appeal against the Commissioner's decision to allow a refund claim for Service Tax paid, despite being filed beyond the prescribed time limit, was rejected. The claim, initially filed in the wrong jurisdiction, was later submitted correctly but was rejected for being outside the time limit. The respondent argued that a circular by the Board supported their filing at their headquarters, which was registered for Service Tax purposes. The Tribunal found in favor of the respondent, citing a similar case, and upheld the decision, stating that filing before the wrong authority could be considered the date of filing for limitation purposes. en-us Fri, 22 Nov 2013 00:00:00 +0530 Thu, 17 Sep 2015 13:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173573 The Revenue's appeal against the Commissioner's decision to allow a refund claim for Service Tax paid, despite being filed beyond the prescribed time limit, was rejected. The claim, initially filed in the wrong jurisdiction, was later submitted correctly but was rejected for being outside the time limit. The respondent argued that a circular by the Board supported their filing at their headquarters, which was registered for Service Tax purposes. The Tribunal found in favor of the respondent, citing a similar case, and upheld the decision, stating that filing before the wrong authority could be considered the date of filing for limitation purposes. Case-Laws Service Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173573