2015 (7) TMI 1040

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....r Dr A K Nigam, Addl. Commissioner (AR) For the Respondent : Mr B Seetharamaiah, Consultant ORDER Per: B S V Murthy: The assessee is registered with Department for providing various financial services like hire purchase service, leasing service etc. under the category of banking and other financial service brought into service tax purview w.e.f. 16/07/2001. Proceedings were initiated a....

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....ncluded the service tax paid by them from 16/07/2001 to 30/09/2005 and the refund claim was filed on 24/09/2008 and therefore the refund of service tax paid during the period from 16/07/2001 to 30/09/2005 was hit by limitation under Section 11B of Central Excise Act, 1944 made applicable to service tax matters. Therefore a show-cause notice was issued proposing to reject the refund claim to the tu....

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....oceedings were initiated by the Revenue on the ground that appellant was not paying service tax on the full value and were not including certain charges levied by them. The adjudicating authority confirmed the demand of service tax amounting to Rs. 30,95,926/- out of which he appropriated the amount of Rs. 18,36,558/- already paid by the assessee. From the proceedings initiated resulting in the OI....