2015 (2) TMI 752

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i S V Nair, Assistant Commissioner (AR) JUDGEMENT Per: P S Pruthi: The appellant is in appeal against the Order of Commissioner (appeals) upholding the Order-in-Original under which refund claim Rs. 71,759/- was rejected at time barred and refund claim of Rs. 47,029/- was sanctioned. 2. The appellant is a Charitable Trust. It has two halls which are given on hire for various functions.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itten by them on 07.06.2001 to the Assistant Commissioner, Mumbai-IV (Service Tax Sale) (sic) asking for a copy of the assessment order in respect of the Service Tax paid by them for the period 01.07.1997 to 31.03.2001, the tax having been paid on 14.03.2001. He also refers to the decision of Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise (Appeals), Bangalore Vs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant requested for an assessment order in respect of the tax which they were persuaded to pay. This request was made within three months of the date of payment of Service Tax. Had they received the assessment order/adjudication order under the Finance Act confirming the tax payment, they would have applied for refund under Section 11B as made applicable to Finance Act, 1994. Notwithstanding t....