2010 (4) TMI 671

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.... DR, for the Appellant. S/Shri Rajesh Jain and B.L. Narsimhan, Advocates, for the Respondent. [Order]. - The facts leading to this appeal are, in brief, as under : 1.1 The Appellant during the period from16-8-02to March'03 paid an amount of Rs. 12,19,287/- as service tax by treating their activity as Advertising Agency Service. Subsequently, on realizing that their activity was no....

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....1-06 set aside the Dy. Commissioner's order on the ground that since the tax had been collected without authority of law, the limitation period under Section 11B would not apply as the refund claim would not be governed by the Section 11B. It is against this order of the Commissioner (Appeals), that present appeal has been filed by the Revenue. The Revenue's appeal specifically mentioned that the ....

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....overned by the provisions of that section and that in view of this, he pleaded that the impugned order is not correct. 2.2 Shri B.L. Narsimhan, Advocate, the learned Counsel for the Respondent, pleaded that he concedes that the limitation period prescribed under Section 11B would be applicable to this refund claim but he emphasized that since the refund claim had been filed on 29-8-03, onl....

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....h of July'02 on16-8-02and the service tax for the months from Aug'02 to June'03 had been paid during the period from13-9-02to24-7-03. The total tax paid for period from July'02 to June'03 was Rs. 12,19,287/- out of which an amount of Rs. 82,544/- as service tax for July'02 had been paid on16-8-02. The Appellant had paid the service tax under the impression that their activity is covered by the def....