2025-VIL-292-KAR-ST
  1. Home
  2. 2025-VIL-292-KAR-ST

SERVICE TAX High Court Cases

Service Tax - Refund of service tax paid on loading and unloading of chemical fertilizers, Limitation period – Petitioner paid service tax for providing loading and unloading services of chemical fertilizers during 2013-14, 2014-15 and 2015-16. However, the service recipient refused to pay the service tax on the ground that transportation of chemical fertilizers by goods transportation agencies was exempt from service tax under Notification No.3/2013 dated 01.03.2013 - Petitioner filed applications for refund of the wrongly paid service tax, but the same were rejected by the respondents on the ground that the applications were filed beyond the limitation period under Section 11B(1) of the Central Excise Act, 1944 - Whether the limitation prescribed under Section 11B(1) of the CEA, 1944 would strictly apply to a claim for refund of service tax wrongly paid or whether the petitioner is entitled to a refund notwithstanding the delay in filing the application – HELD - the limitation prescribed under Section 11B of the CEA,1944 would not strictly apply to a claim for refund of service tax wrongly paid and a writ petition under Article 226 of the Constitution of India is maintainable. In such an event, the principles of restitution as provided under Section 72 of the Contract Act, 1872, is applicable and the respondent is bound to refund it notwithstanding the delay in filing the application for refund - the respondent authority is directed to consider the case of the petitioner and if the transportation of chemical fertilizers by goods transportation agencies was indeed exempt from service tax under Notification No.3/2013, the respondent shall allow the petitioner's claim for refund of the wrongly paid service tax, irrespective of the delay in filing the application - The writ petition is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?