https://www.taxtmi.com/caselaws?id=362474 The Tribunal upheld the rejection of the appellant's refund claim for service tax paid on services used beyond the stipulated one-year time frame. Despite the appellant's explanation of unintentional delay in filing the claim due to document collection, the Assistant Commissioner and Commissioner (Appeals) found the reasons insufficient for an extension. Emphasizing strict adherence to exemption notification requirements, the Tribunal ruled in favor of the lower authorities, affirming the dismissal of the appeal based on non-compliance with the prescribed time limit for filing the refund claim. en-us Mon, 18 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362474 The Tribunal upheld the rejection of the appellant's refund claim for service tax paid on services used beyond the stipulated one-year time frame. Despite the appellant's explanation of unintentional delay in filing the claim due to document collection, the Assistant Commissioner and Commissioner (Appeals) found the reasons insufficient for an extension. Emphasizing strict adherence to exemption notification requirements, the Tribunal ruled in favor of the lower authorities, affirming the dismissal of the appeal based on non-compliance with the prescribed time limit for filing the refund claim. Case-Laws Service Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362474