2019 (3) TMI 1508

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.... Per : Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim has been dismissed as time barred. 2. The facts of the case are that the appellant has provided services of Construction of Housing Board, Haryana. As per the contract awarded to them on 21.06.2013 and 25.02.2014, the appellant was under bonafide belief that the services provided to Housing ....

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....judicated and it was held that the appellant is not liable to pay service tax. The appellant filed refund claim before the Deputy Commissioner of Service Tax, Ambala on 07.02.2017, the refund claim was rejected by the adjudicating authority as time barred and whether the appellant is provided any other taxable services or not. The said order was challenged before the Ld. Commissioner (Appeals), wh....

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....017 which is well within the time limit prescribed under Section 11B of the Act. In that circumstance, the refund claim cannot be rejected as time barred. With regard to attain finality of the order dated 05.01.2017, Revenue has failed to show that any appeal has been filed against the said order, in that circumstances, burden lies on the revenue whereas the Ld. Commissioner (Appeals) failed to ap....

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....n almost one month, the appellant filed refund claim. In that circumstances, the refund claim cannot be held as barred by limitation. Accordingly, on the said ground, the appellant is entitled to claim refund. 7. Moreover, the Ld. Commissioner (Appeals) has held that the appellant has failed to show that whether the order dated 05.01.2017 has attained finality or not? It is not the duty of the ap....