2017 (1) TMI 1415

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....bhan: The present appeal is filed against the order in original dated 10.11.2009. 2. The appellant is registered for payment of service tax for various services including sale of space or time for advertisement. With effect from 01.05.2006 a new service of sale of space or time for advertisement services was introduced in the statute book and appellant started payment of service tax under the ne....

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....Appellant and Shri M.R. Sharma, DR for the Respondent. 4. The submission of the Ld. Counsel is that the amount should be refunded to them without considering time bar since the amount has been paid as service tax, when it is not required to be paid. They have cited several decisions of the Hon'ble Apex Court and the Tribunal wherein it has been held that the bar of limitation will not be applicab....

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....f refund of service tax. There is no doubt that the portion of the refund claim rejected to the extent of Rs. 4,23,454/- pertains to the excess amount of service tax paid more than 1 year prior to filing of refund claim. Section 11B of the Central Excise Act, which has been made applicable to refund of service tax clearly states that the refund claim needs to be filed within a period of one year f....