TaxTMI 
TaxTMI 
2023 (10) TMI 1303
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....istant Commissioner and sanctioned refund. The facts which lead up to this appeal are as follows: 2. M/s. Mobinteco Ltd [Respondent] sought the services of M/s Oak Pacific Holding, Japan [OPHJ] who issued invoices for its services during September and October 2012. Since the OPHJ, the service provider, was located outside India, the respondent paid service tax on these invoices under reverse charge mechanism through three challans dated 6 November 2012, 10 May 2013 and 14 June 2013. 3. OPHJ could not deliver the services for which it issued invoices and hence, by a letter issued in March 2014, it waived its service charges. On 8 September 2014, the respondent filed a refund claim for the service tax which it had paid on these services. Th....
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....lisers Ltd. vs CCE [2015(318) ELT 617(SC)] as it pertained to central excise and it will not apply to service tax; (c) The respondent had not submitted any evidence to establish the date of issuance of the waiver letter and the Commissioner (Appeals) has not examined this vital fact; (d) The respondent had expressed reservation about the quality and timing of the service in September 2012 itself and withheld payments to OPHJ but thereafter deposited service tax in the the months of November 2012 and May and June 2013. It claimed refund after two years and hence it is time barred. (e) The impugned order may be set aside and the appeal may be allowed. 6. Learned counsel for the respondent supports the impugned order. 7. We have consid....
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....duty and interest, if any, paid on such duty . - 1. Any person claiming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such [duty and interest, if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed ******* (2) **** (3) ***** (4) ****** (5) **** Explanation. - For the purposes of this section, - (A) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (B) "relevant date" means, - (a) ****....
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....ection 11B, the irresistible conclusion is that the relevant date for reckoning one year in the case of a person, other than the service provider is, the date of purchase of the service by such person. In case of goods, the sale and purchase is complete when the property in the goods is transferred, i.e., the goods are delivered. Services are intangible and therefore, the purchase will be complete once the services are rendered. If the services are unsatisfactory and the parties agree and therefore, waive the bills, evidently, no service is rendered and no payment for it has been made. In this case, since the services rendered by OPHJ to the respondent were unsatisfactory, it waived the invoices in March 2014. In other words, the sale ....