https://www.taxtmi.com/caselaws?id=384988 A refund claim for Service Tax must comply with the limitation period under Section 11B, and the statutory exception does not apply where the tax was not paid under protest and no provisional assessment existed. On those facts, the refund application filed beyond one year from the relevant date was time-barred. The Court also sustained Service Tax on the logistic charges collected for transportation and delivery of the car, noting that service tax and VAT operate in separate fields and that the levy on the impugned charges remained valid. As the levy was upheld, no refund could be granted. en-us Wed, 21 Aug 2019 00:00:00 +0530 Mon, 07 Sep 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384988 A refund claim for Service Tax must comply with the limitation period under Section 11B, and the statutory exception does not apply where the tax was not paid under protest and no provisional assessment existed. On those facts, the refund application filed beyond one year from the relevant date was time-barred. The Court also sustained Service Tax on the logistic charges collected for transportation and delivery of the car, noting that service tax and VAT operate in separate fields and that the levy on the impugned charges remained valid. As the levy was upheld, no refund could be granted. Case-Laws Service Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384988