https://www.taxtmi.com/caselaws?id=427063 Refund of service tax paid on club or association services remained subject to the statutory limitation under Section 11B, as applied through Section 83 of the Finance Act, 1994. Because the assessee had voluntarily paid the tax and filed the refund claims long after payment, the claims were barred by time. The argument that limitation should run only from the later Supreme Court ruling in Calcutta Club Limited was rejected, as that decision did not reset limitation for all similarly placed taxpayers. The refund rejection was therefore sustained. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 31 Aug 2022 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427063 Refund of service tax paid on club or association services remained subject to the statutory limitation under Section 11B, as applied through Section 83 of the Finance Act, 1994. Because the assessee had voluntarily paid the tax and filed the refund claims long after payment, the claims were barred by time. The argument that limitation should run only from the later Supreme Court ruling in Calcutta Club Limited was rejected, as that decision did not reset limitation for all similarly placed taxpayers. The refund rejection was therefore sustained. Case-Laws Service Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427063