2019 (3) TMI 669

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....n behalf of the Haryana Housing Board. The appellant has paid service tax on the said activity during July, 2012 to March, 2015. The said service was exempted from payment of service tax vide Notification No.25/2012-ST dt.20.6.2012 Later whether the services provided for construction of flats to Haryana Housing Board was taxable or not held is non taxable by the Hon'ble Punjab Haryana High Court vide order dt.11.8.2016. Therefore, the appellant has filed refund claim of service tax on the above mentioned service. The said refund claim was rejected as by barred by limitation. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that as per Notification No.25/2012-ST dt.20.6.2012, the appellant was not....

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....aken or performed by the appellant/assessee. In these circumstances, under a wrong impression that it was liable to service tax, the assessee was levied certain amounts. Subsequently, upon inquiry, it was informed by CBEC on 13.04.2009 that its activities were not taxable. Soon thereafter, it sought refund of the amounts deposited. The Deputy Commissioner refunded part of the amount but disallowed refund of Rs. 11,49,090/- on the ground that the application was filed after a lapse of period of one year. The Assessee unsuccessfully filed an appeal to CESTAT which appears to have relied upon the judgment of the Supreme Court in Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills, 1988 (37) E.L.T. 478 (S.C.). 5. Counsel ....

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....al is disposed of in the aforesaid terms." 7. Further, in the case of 3E Infotech vs. CESTAT, Chennai-2018 (18) GSTL 410 (Mad.), Hon'ble Madras High Court has also taken the same view. Thereafter in the case M/s. Technico Agri Sciences Ltd. vs. CCE, Chandigarh vide Final Order No.60009/2019 dt.3.1.2019, this Tribunal has observed as under:- 3. Both sides referred rival contentions that refund claim is governed by section 11B of the Act, but the issue has been examined by the Hon'ble Delhi High Court in the case of National Institute of Public Finance and Policy vs. Commissioner of Service Tax vide its order dt.23.8.2018, after the decision of the Larger Bench of this Tribunal in the case of M/s. Veer Overseas Ltd order dt.27.3.2018 and af....