TaxTMI 
TaxTMI 
2023 (1) TMI 149
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.... In terms o Notification 30/12-ST dated 20.06.2012 read with Section 68(2) of the Finance Act, 1994 and Rule 2(1)(d)(i)(A) of the Service Tax Rules, 1994. The liability to pay service tax in case where the insurance agent providing service tax is on the Insurance company. The appellant inadvertently paid the service tax on the commission received from SBI Life Insurance. The appellant filed a refund claim of the said service tax credit as the liability to pay service tax in these circumstances was on SBI Life Insurance who had indeed paid the service tax. 2. Shri Gautam Acharya, learned Chartered Accountant appearing for the appellant pointed out that the appellant has paid the service tax which is in addition to service tax already paid b....
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....e relied on the decision of Karnataka High Court in case of Bellatrix Consultancy Services (supra). I find that the said decision of Hon'ble Karnataka High Court has been passed without taking into consideration the decision of Hon'ble Supreme Court in the case of Mafatlal Industries Limited 1997 (89) ELT 247 (SC). I find that the decision of hon'ble High Court of Gujarat in the case of AJNI INTERIORS- 2019 (9) TMI 529- GUJARAT HIGH COURT also takes note of the decision of the Hon'ble Apex Court in the case of MAFATLAL INDUSTRIES LTD.(supra) in Para 22. The hon'ble High Court has observed as follows:- 14. Considering the arguments advanced by learned advocates of the parties and scanning the material on record, it is clear that the case o....
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....establish that the petitioner had paid the amount in question under protest, and hence the second proviso to sub-section (1) of Section 11B of the Act which provides that the limitation of one year shall not apply where duty and interest, if any, paid on such duty has been paid under protest would not be applicable. Once it is held that the payments made by the petitioner were in the nature of excise duty and were not deposits, the provisions of Section 11B of the Act would be attracted; and having regard to the fact that the amounts in question had not been deposited under protest, the petitioner would be liable to file the claim within the prescribed period of limitation and in the manner prescribed by the statute, viz. in the prescribed ....