TaxTMI 
TaxTMI 
2020 (2) TMI 45
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.... that the appellant is registered with Service Tax Department for providing Business Management & Consultancy Services. The appellants have filed a refund application on 28.03.2018 for the refund of Service Tax of Rs. 17,84,952/- under Section 11B of Central Excise Act, 1944 as made applicable to Service Tax Refund matters. The appellant has raised four invoices on three clients, totally for an amount of Rs. 1,18,99,689/- and has charged total Service Tax of Rs. 17,84,952/- for the period from April 2017 to June 2017. These transactions were declared along with Service Tax liability of Rs. 17,84,952/- in the ST 3 Return filed for the period April to June 2017. They also paid the Service Tax liability using the CENVAT credit available at tha....
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....ledge and admit that the appellant was not liable to pay GST at all. He further submitted that once the Revenue admits that the appellant has wrongly paid the GST, they were obliged to refund the Service Tax levied and collected earlier. He further submitted that it is the mandate in Article 265 that "no tax shall be levied or collected except by authority of law". The authorities have neither refunded GST paid though holding that it was not due, nor Service Tax paid which is in gross violation of Article 265 of the Constitution. He further submitted that the Government has benefited twice over on the payments made by the appellant and the authorities below were duty bound to refund money wrongly collected. They neither refunded the ST nor ....
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....t for the services rendered before coming into GST cannot be refunded under GST Regime. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant has filed the refund of Service Tax paid during the period April 2017 to June 2017 for the services rendered before June 2017. This tax liability was correctly paid and declared by them in their ST 3 Returns for the period April to June 2017. The said amount of Service Tax was paid through debit in their CENVAT credit at that time. GST Regime came into being w.e.f. 01.07.2017 and subsequently between September and November, the appellant raised Credit Notes and another four invoices and paid GST on the same. After paying the GST, t....
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....n (2), there shall be levied a tax called the central goods and services tax on all intra-state supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under Section 15 and at such rates, not exceeding twenty percent, as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person". Hence for any supply of goods or services made after the appointed date i.e., 1/7/2017 the supplier has to pay GST on all intra-state or interstate supplies. This also makes it clear that only supplies made after the appointed date attracts GST. In the instant case, the provision of service wa....