2013 (5) TMI 673

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....r various customers. The appellant have collected some advance payment along with Service Tax from the customers and deposited such Service Tax collected to the Government account. Subsequently, the party plot was sealed by an order of Ahmedabad Municipal Corporation, due to which the party plot could not be given for the intended purposes. The appellant cancelled the bookings for the party plots and at the request of customers, refunded the booking amount along with the Service Tax collected by them. The appellants filed a refund claim before the lower authorities. The adjudicating authority allowed the refund of part amount and rejected the part amount in both these appeals as being time barred as per the provisions of Section 11B. 3. ....

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....o be arrived at and the refund filed by the appellant in these cases would be hit by limitation as it is beyond the period of one year. 6. I have considered the submissions made at length and perused the records. 7. The undisputed fact in this case is that the appellant has collected some advance amount for the party plots which were given by them to their service recipients for functions. It is also undisputed that the appellant has deposited the Service Tax collected to Government of India. The party plots were sealed by Ahmedabad Municipal Corporation on 17.07.2010. The appellants could not keep up contractual obligation made by them with the recipient of services and hence they refunded the amount along with Service Tax collected ....

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....rvice Tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the Service Tax thereon to the person from whom it was received. 9. It can be seen from the above reproduced provisions, an assessee may take credit of Service Tax paid by him, he has not provided any service and has refunded the amount to the service recipient along with the Service Tax paid by him. We find that as informed by the ld.Consultant that the appellants have won the case in Hon'ble High Court of Gujarat and sealing of the party plots has been lifted by Honble High Court and they are back in business. On a specific query from the Bench that the appellant will be able to utilize the credit of Service Tax paid, he answer....