https://www.taxtmi.com/caselaws?id=389018 The Tribunal ruled in favor of the appellant, holding that the refund claim was not time-barred as the amount paid was not service tax and the claim was filed within the applicable time limit. The Tribunal found that the service provided was initially exempt from service tax, and therefore, the time limit under the Customs Act or Central Excise Act did not apply. By referencing relevant legal precedents, including a Supreme Court decision and a Delhi High Court case, the Tribunal allowed the appeal and set aside the rejection of the refund claim as time-barred. en-us Wed, 20 Nov 2019 00:00:00 +0530 Thu, 11 Feb 2021 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389018 The Tribunal ruled in favor of the appellant, holding that the refund claim was not time-barred as the amount paid was not service tax and the claim was filed within the applicable time limit. The Tribunal found that the service provided was initially exempt from service tax, and therefore, the time limit under the Customs Act or Central Excise Act did not apply. By referencing relevant legal precedents, including a Supreme Court decision and a Delhi High Court case, the Tribunal allowed the appeal and set aside the rejection of the refund claim as time-barred. Case-Laws Service Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389018