2014 (9) TMI 856

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....e under the head 'Business Auxiliary Service' and accordingly charged Service Tax in it's bills, and having collected the same deposited with the Revenue. Then during audit by the Revenue in October, 2009 it was observed that the activity done by the appellant for registered manufacturer of goods (principal manufacturer) is exempted under Notification No. 8/2005, dated 1-3-2005. Thus, no Service Tax was leviable on the activity done by the appellant. Earlier Circular No. 2/91-CX 3, dated 4-1-1991 was issued where the exemption was available to the assessee as a job-worker. In such case, the assessee was at liberty to pay Service Tax. Further the payment made by the appellant cannot be treated as duty/tax, but it would be deemed as deposit w....

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....83 of the Finance Act, as the tax was paid more than one year prior from the date of claim for refund. Being aggrieved, the appellant has preferred this appeal before this Tribunal. 3. It is vehemently stated by the appellant that under Section 11B, claim of refund of any duty or tax should be made before expiry of one year from the relevant date. The relevant date in the present case is the date of audit which is 19-10-2009, on which date the claim arose and on 31-10-2009, when Debit Note was issued. The appellant further relied on the ruling in the case of K.V.R. Constructions v. CCE, Bangalore - 2010 (17) S.T.R. 6 (Kar.) where the Hon'ble High Court of Karnataka held that refund arising out of Service Tax paid, found not liable t....