2018 (7) TMI 1445

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....deep Mukharjee, CA for the appellant Sh. G.R. Singh, DR for the respondent ORDER Per : V. Padmanabhan 1. The present appeal is against the Order-in-Original No. 247/2013-14 dated 21/02/2014. During the period of dispute i.e. April, 2009 to September, 2010, the appellant provided, among other things, renting of passenger buses on fixed routes, under the 'stage carriage permit' issued by....

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...., he argued that the time limits specified in Section 11B of the Central Excise Act will not be applicable to the facts of the present case, since the activity for which Service Tax was paid was not a taxable service during the relevant time and the tax was paid by mistake. In this connection he relied on the decision of the Tribunal in case of Monnet International Ltd. 2017 (3) GSTL 380 (Tri.-Del....

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....in Monnet International (surpa) and other cases. The Larger Bench has held that the prescribed time limit under Section 11B will govern the all refunds of Service Tax. 6. After hearing both sides and perusal of record, it is seen that the appellant has paid Service Tax on the activity of renting of passenger buses with stage carriage permit. Such activity is not liable to payment of Service Tax....

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....phold the same. 7. Portion of refund filed within time limit under Section 11B has been rejected on the ground of unjust enrichment. The claim of the appellant is that they have not recovered Service Tax from the passengers to whom tickets were issued. Perusal of some of the sample tickets/ booking confirmations indicates that no Service Tax has been recovered along with fare. This fact has als....