2023 (10) TMI 57

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....dvocate for the appellant Mr. Dyamappa Airani , Dy. Commissioner ( AR ) for the respondent ORDER Per : DR. D. M. MISRA This is an appeal filed against the Order-in-Appeal No.65/2022 dt. 22/02/2022 passed by the Commissioner of Central Tax (Appeals), Bangalore. 2. Briefly stated the facts of the case are that the appellant filed refund claim for Rs.41,07,587/- on 29.06.2018 on the gr....

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....not barred by limitation. Also on merit, she submits that since the services were not rendered during the service tax regime i.e. as on 30.06.2017, the services were rendered thereafter and GST was paid; therefore on merit, the refund is admissible to them. It is her contention that the amount paid since not tax but a deposit and hence refundable. In support, she refers the judgment of this Tribun....

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....eeds to be scrutinised. 5. In her rejoinder, the learned advocate for the appellant arguing on merit submits that Point of Taxation Rule will come into play only if the services have been rendered during the period in question; during the said period, the services had not been rendered and the same were rendered during GST regime. 6. Heard both sides and perused records. 7. I find that ap....