2017 (7) TMI 800

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....l year 2013-14 and 2014-15, on the ground that they had erroneously included the rental income from the residential property for assessment to tax during the material period and the element of rental income from residential property is exempted from tax as per Notification No.33/2012-ST dated 20.06.2012. The adjudicating authority after considering the submissions made before him rejected the refund claim. Aggrieved by such an order an appeal was preferred to the first appellate authority. First appellate authority after following the due process of law, partially allowed the appeal by holding that the appellant is eligible for refund of the service tax discharged on residential rent for the period 21.07.2014 to 31.03.2015 as being admissib....

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....nd I concur with the same. The findings are reproduced below: 9. Insofar as the residential rent is concerned, there is no dispute that the tax has been discharged in time. The last date for discharge of tax for the FY 2013-14 is 31.03.2014. The record does not indicate that the tax relating to residential rent for the FY 2013-14 was discharged belatedly. Therefore, any claim for refund of tax paid in excess or erroneously for that period is due on or before 30.03.2015. Since the claim was filed on 20.07.2015, the portion pertaining to FY 2013-14 is clearly hit by limitation, in terms of Explanation (B)(f) under Sec 11B of the Central Excise Act 1944, read with Sec 83 of the Finance Act 1994. In this context, the appellant contended that t....