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Recent Important Judgement |
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STO 2010 CESTAT 172 In The Customs, Excise & Service Tax Appellate Tribunal New Delhi | Service Tax: Advertising Agency Service: Refund: Bar of Limitation: Since both sides agree that the refund would be governed by the limitation period prescribed under Section 11B, it is only the refund claim of Rs. 82,544/- of the service tax for the month of July 02 paid on 16.8.02, which would be hit by time bar and the remaining claim would be within time. In view of this, the Commissioner (Appeals)'s order is incorrect only to the extent It has allowed the refund claim of Rs. 82,544/- of service tax paid on 16.8.02. The Revenue's appeal is allowed only to this extent and the Commissioner (Appears)'s order stands modified as above. (para 3)...more | | |
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STO 2010 CESTAT 171 In The Customs, Excise & Service Tax Appellate Tribunal, New Delhi | Tax: Repair & Maintenance”service or “Statutory obligation of technical inspection and certification”: Without finding any material to agree with adjudication that there was repair and maintenance activity carried out commercially other than under the requirement of Explosive Act, 1884, the orders of the authorities below and set aside and the appeal allowed. (para 5)...more | | |
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