https://www.taxtmi.com/caselaws?id=360906 The Tribunal upheld the lower authority's decision, dismissing the appeal filed by the Appellant regarding a refund claim for excess service tax paid. The dispute centered on the time bar under Section 11B of the Central Excise Act, 1944, and the exclusion of IGNOU share from the value of exempted services. The Tribunal determined that the entire amount received by the Appellant, including the IGNOU share, should be considered the value of the service provided, leading to the dismissal of the appeal. en-us Thu, 10 May 2018 00:00:00 +0530 Wed, 28 Aug 2019 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360906 The Tribunal upheld the lower authority's decision, dismissing the appeal filed by the Appellant regarding a refund claim for excess service tax paid. The dispute centered on the time bar under Section 11B of the Central Excise Act, 1944, and the exclusion of IGNOU share from the value of exempted services. The Tribunal determined that the entire amount received by the Appellant, including the IGNOU share, should be considered the value of the service provided, leading to the dismissal of the appeal. Case-Laws Service Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360906