https://www.taxtmi.com/caselaws?id=308260 Excess service tax paid in advance under Rule 6(1A) of the Service Tax Rules, 1994 was treated as an advance deposit with the Central Government, not as a tax payment attracting the usual refund limitation. The text states that such advance deposits stand on the same footing as amounts in an assessee's account current or Personal Ledger Account, and are regarded as the assessee's property. Limitation applies only to amounts actually paid as service tax, not to advance sums paid in excess of the liability. On that basis, the refund claim was held not to be time-barred and the excess amount was refundable. en-us Mon, 13 Mar 2023 00:00:00 +0530 Sat, 10 Jun 2023 20:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308260 Excess service tax paid in advance under Rule 6(1A) of the Service Tax Rules, 1994 was treated as an advance deposit with the Central Government, not as a tax payment attracting the usual refund limitation. The text states that such advance deposits stand on the same footing as amounts in an assessee's account current or Personal Ledger Account, and are regarded as the assessee's property. Limitation applies only to amounts actually paid as service tax, not to advance sums paid in excess of the liability. On that basis, the refund claim was held not to be time-barred and the excess amount was refundable. Case-Laws Service Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308260