2017 (9) TMI 1492

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....ice tax registrant under the category of Manpower Recruitment or Supply Agency Service, Security Service, Works Contract Service, Legal Consultancy Service and Goods Transport Agency Service; they discharged the service tax liability under partial reverse charge mechanism as Service Receiver in terms of Notification No. 30/2012 dated 20.06.2012. The appellant during the period July, 2012 to November, 2013 availed services of Manpower Recruitment or Supply Agency Service and Security Service to their education wing and discharged the service tax liability and filed ST-3 returns. Subsequently, noting that they are not required to pay service tax, filed refund claims on 02.07.2014. The lower authority, sanctioned the refund claim partially and....

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....ESTAT-Mum. 5. Ld. Departmental Representative while reiterating the findings of the lower authorities and submits that the appellant was regular service tax payer and registered with the department, should have not law and should not have paid the service tax under reverse charge mechanism; and even if he is paid the same, he should have filed refund claims within the time limit prescribed under Section 11B of the Central Excise Act, 1944. He relies upon the decision of the Tribunal in the case of Valson Polyester Ltd., 2011 (274) ELT 444. 6. I have considered the submissions made by both sides and perused the records. 7. Undisputedly, the appellant herein is not required to discharge the service tax liability under the category of....

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....ning Services , which were not subject to service tax as per the Finance Act, 1994. The assessee/appellants by mistake or in good faith or pressure from the department had deposited the amounts towards service tax on different dates as per the details mentioned in the impugned orders. Soon after knowing the factual position, the assessee/appellants have filed the refund claim along with the certificate issued by the Chartered Accountant in prescribed Form. The necessary details like registration certificate, ST-3 for concerned periods, copy of the challan, copy of CENVAT Credit register, copy of CA certificate were also enclosed. The claim of refund was rejected by the lower authorities in a mechanical way by following the statutory provisi....