Refund claim not time-barred, no service tax liability. Relevant date was the date of Order-In-Original, not payment date

Refund claim not time-barred, no service tax liability. Relevant date was the date of Order-In-Original, not payment date https://www.taxtmi.com/highlights?id=77859 CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of Order-In-Original, not payment date. No service tax liability existed, so no short payment occurred. Appellant's deposit remained unappropriated against tax liability. Citing Hon'ble Madras High Court decision, Commissioner (Appeal) allowed the refund claim. Revenue's appeal was dismissed as refund claim was timely filed. en-us Tue, 28 May 2024 07:35:01 +0530 Mon, 27 May 2024 17:04:30 +0530 TaxTMI RSS Generator Refund claim not time-barred, no service tax liability. Relevant date was the date of Order-In-Original, not payment date https://www.taxtmi.com/highlights?id=77859 CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of Order-In-Original, not payment date. No service tax liability existed, so no short payment occurred. Appellant's deposit remained unappropriated against tax liability. Citing Hon'ble Madras High Court decision, Commissioner (Appeal) allowed the refund claim. Revenue's appeal was dismissed as refund claim was timely filed. Highlights Service Tax Tue, 28 May 2024 07:35:01 +0530 https://www.taxtmi.com/highlights?id=77859