TaxTMI 
TaxTMI 
2022 (3) TMI 194
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....ong with service tax. Thereafter the appellant have filed a refund claim for the service tax paid on such value of services which was refunded to the customers. The adjudicating authority has sanctioned the refund on merit as well as on limitation. The Revenue being aggrieved by the order in original filed an appeal before Learned Commissioner (Appeal). The Learned Commissioner (Appeals) has rejected the appeal only on the ground of time bar which shows that the issue of refund on merit attained finality. Now the only issue to be decided by me is whether the refund is time bar or otherwise. 2. Shri Kaushik Nahar, Learned Company Secretary appearing on behalf of the appellant submit that since the service tax payment stands finalized only w....
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....esent case the appellant have paid service tax even though the service was not completed and subsequently when the sale agreement was cancelled the appellant have returned the value of flat along with service tax to their customers. In my considered view the date of finalization i.e. Cancellation of sale of flat and refund of amount should be taken as a relevant date for computing the limitation under Section 11B . In this regard I would like to refer to the provision of section 11B which is reproduced below: " 11 B(B) "relevant date" means, - (a)...................... (b).......................... (c)....................... (d)....................... (e)....................... [(ea).....................] [ (eb) in cas....
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....ich the aforesaid service tax was paid, was got returned to the customers due to sale of the flat being not finalized. The said amount of sale consideration was returned to the customer Shri K.K Agarwal on 15 October, 2017. It is post this date that the necessity arose to return the amount of Rs. 38,250/- also, as was collected from the said customer to discharge the service tax liability of the appellant. " 11 B(B) "relevant date" means, - (a)...................... (b).......................... (c)....................... (d)....................... (e)....................... [(ea).....................] [(eb) in case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of ad....
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....ites the service tax liability and date of said return shall be the relevant date for the purpose of the refund claim as was clarified by Tribunal, Mumbai in the case of Prachar Communications Ltd. v. CCE, Mumbai-IV reported as 2006 (2) STR 492 (Tri. - Mumbai) wherein it was held that "when assessee paid back excess service by them to their customers, entitled to adjustment of same in term of Rule 6 of Service Tax Rules, 1994 and this having been done by them, they would be entitled of refund of excess taz paid by them." 12. In view of entire above discussion, it is hereby held that both the grounds taken by the Commissioner (Appeals) for rejecting the refund claim are held to be against the appreciation of the relevant facts of the pres....