2020 (3) TMI 260

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act. Further, the appellant lets out shops, godown etc. to the traders, brokers and consignment agent within 'agriculture produce market', set up by them. Show cause notice dated 10.01.2018, was issued invoking extended period of limitation as it appeared that service tax was payable on receipt of rent under the category of 'Renting of Immovable Property'. Further, the appellant has neither collected nor paid such tax. Show cause notice was adjudicated vide order-in-original dated 22.11.2013 and tax was demanded for Rs. 1,94,970/- alongwith penalty. The appellant filed appeal before the Commissioner (Appeals) and they also deposited the adjudicated amount of Rs. 1,94,970/- by challan on 05.02.2014, and further they informed the Department b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice was adjudicated on contest and the refund of Rs. 2,86,454/- (Rs. 1,94,970/- + Rs. 91,664/-) was rejected on the ground of limitation and refund of Rs. 60,797/- was allowed, but credited to the Consumer Welfare Fund. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who has been pleased to observe that the refund claim filed on 27.10.2017, more than eighteen months from the date of order of Commissioner (Appeals) and accordingly under Section 11B the claim is clearly time barred, as the limitation for refund starts from the date of decision of the Appellate court. Accordingly, refund of Rs. 1,94,970/- was rejected. It is also urged by appellant that the impugned order passed by the Commissioner (Appeals)....