Refund Denied for Canceled Contract: Service Tax Claim Rejected Due to Section 11B Limitation Provisions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of service tax paid - limitation - When the appellant received the advance from the buyers along with Service Tax and paid the same and if subsequently, the contract was cancelled between the appellant and his buyers and the appellant filed the refund claim on the ground that no service was provided - provision of Section 11B of Central Excise Act is applicable - no refund....