2001 (11) TMI 3

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.... outdoor advertising business of installing and displaying hoardings/neon signs. He has registration, for the purpose, with the Commissionerate of Central Excise Delhi-1 and is covered by the service tax provisions of Finance Act, 1994. The hoardings/neon signs displayed by the appellant for a few of his clients, from whom he had collected service tax along with rental in advance, happened to be r....

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....terated the grounds of the appeal. He has submitted that the amount of Rs. 99,383/-, which was collected in advance from his clients, was deposited with the Government before the service was actually rendered to the clients and therefore the deposit is not in the nature of service tax but only a provisional deposit which does not attract the time-bar provisions of Section 11B of the Central Excise....

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.... In view of these facts, we do not see any sense in the appellant's present disclaimer of Section 11B ibid. We also observe that ld. Commissioner (Appeals) has correctly applied the provisions of Section 11B to the case on hand. 4. The refund claim was filed on 4-8-98, admittedly after the expiry of six months from the dates of payments of the service tax amounts. The claim was, thus, barred by....