https://www.taxtmi.com/caselaws?id=417997 The appeal was dismissed due to the untimely filing of the refund claim under Section 102 of the Finance Act, 1994. The claim was submitted after the prescribed period of six months from the assent of the Finance Bill, 2016, indicating non-compliance with statutory timelines. The decision relied on a legal precedent set by the High Court of Madhya Pradesh, emphasizing the obligation to pay service tax for non-exempted services and the importance of adhering to statutory deadlines for refund claims. The judgment underscores the necessity of timely compliance with legal provisions regarding refund claims and service tax exemptions. en-us Thu, 03 Feb 2022 00:00:00 +0530 Mon, 07 Feb 2022 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417997 The appeal was dismissed due to the untimely filing of the refund claim under Section 102 of the Finance Act, 1994. The claim was submitted after the prescribed period of six months from the assent of the Finance Bill, 2016, indicating non-compliance with statutory timelines. The decision relied on a legal precedent set by the High Court of Madhya Pradesh, emphasizing the obligation to pay service tax for non-exempted services and the importance of adhering to statutory deadlines for refund claims. The judgment underscores the necessity of timely compliance with legal provisions regarding refund claims and service tax exemptions. Case-Laws Service Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417997