https://www.taxtmi.com/caselaws?id=312204 The CESTAT Chennai allowed an appeal challenging rejection of a service tax refund claim on time limitation grounds. The appellant, engaged in construction services, filed a refund claim on 12/03/2019 for prepaid service tax after reversing wrongly carried forward amounts in GST TRAN-1 returns in January 2019. The tribunal held the claim was not time-barred as the cause of action arose only after GST introduction on 01/07/2017, creating potential double taxation. The matter was remanded to the Original Authority for verification of whether the same activity was taxed twice under both service tax and GST regimes, with directions to follow natural justice principles and issue a speaking order. en-us Mon, 06 Feb 2023 00:00:00 +0530 Tue, 06 Feb 2024 23:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312204 The CESTAT Chennai allowed an appeal challenging rejection of a service tax refund claim on time limitation grounds. The appellant, engaged in construction services, filed a refund claim on 12/03/2019 for prepaid service tax after reversing wrongly carried forward amounts in GST TRAN-1 returns in January 2019. The tribunal held the claim was not time-barred as the cause of action arose only after GST introduction on 01/07/2017, creating potential double taxation. The matter was remanded to the Original Authority for verification of whether the same activity was taxed twice under both service tax and GST regimes, with directions to follow natural justice principles and issue a speaking order. Case-Laws Service Tax Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312204