https://www.taxtmi.com/caselaws?id=427999 The appeal filed by Vinod H. Patel against the rejection of a refund claim under Section 102 of the Finance Act, 1994 was dismissed by the Appellate Tribunal CESTAT Ahmedabad. The appellant failed to file the refund claim within the specified period and was legally obligated to pay service tax for non-exempted services provided. The decision upheld the interpretation of exemption provisions and timeliness of refund claims, following the precedent set by the High Court and Apex Court in the MDP Infra case. en-us Thu, 03 Feb 2022 00:00:00 +0530 Mon, 10 Oct 2022 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427999 The appeal filed by Vinod H. Patel against the rejection of a refund claim under Section 102 of the Finance Act, 1994 was dismissed by the Appellate Tribunal CESTAT Ahmedabad. The appellant failed to file the refund claim within the specified period and was legally obligated to pay service tax for non-exempted services provided. The decision upheld the interpretation of exemption provisions and timeliness of refund claims, following the precedent set by the High Court and Apex Court in the MDP Infra case. Case-Laws Service Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427999