https://www.taxtmi.com/caselaws?id=425476 The Tribunal dismissed the appeal by M/s Aneesh Engineers seeking a refund of service tax amounting to Rs. 20,22,971. The Revenue's attempt to reclassify the service and include free supply material in the assessable value was rejected. As the refund claim was filed beyond the limitation period, it was deemed inadmissible. The correct classification of services for tax purposes and adherence to limitation periods for refund claims were emphasized in this case. en-us Thu, 21 Jul 2022 00:00:00 +0530 Mon, 25 Jul 2022 09:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425476 The Tribunal dismissed the appeal by M/s Aneesh Engineers seeking a refund of service tax amounting to Rs. 20,22,971. The Revenue's attempt to reclassify the service and include free supply material in the assessable value was rejected. As the refund claim was filed beyond the limitation period, it was deemed inadmissible. The correct classification of services for tax purposes and adherence to limitation periods for refund claims were emphasized in this case. Case-Laws Service Tax Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425476