2017 (12) TMI 1495

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....ellant : Shri. R.R. Yadav, Consultant For The Respondent : Shri. Vijay Gupta, AR Per Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim was rejected as time barred. 2. The brief facts of the case are that the appellant is service provider in the state of Jammu and Kashmir, where no service tax is payable for the services providing by the appell....

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....order, the appellant is in appeal before me. 3. Heard the parties and considered the submissions. 4. It is admitted fact that the appellant is service provider in the state of Jammu & Kashmir and for the services provided by the appellant in the state of Jammu & Kashmir, no service tax is payable. In that circumstance, the amount paid towards service tax by the appellant is not an amount of ....