2025-VIL-2152-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund, Voluntary payment under Section 73(3) - Appellant paid service tax, interest and penalty on the advice of the Department, in the belief that it was payable. Later, the appellant realized that as per the Place of Provision of Services Rules, 2012, the services being received from outside India were not liable to service tax. The appellant filed a refund claim, which was rejected by the Assistant Commissioner on the ground that the refund claim was filed beyond the limitation period and the amount had been voluntarily paid by the appellant - Whether the appellant is entitled to refund of service tax, interest and penalty paid on services received from a foreign service provider – HELD - The service tax amount was paid by the appellant during the course of an inquiry initiated against them by the Department. The appellant had voluntarily opted for concluding the inquiry proceedings against them under Section 73(3) of the Finance Act, 1994. The Tribunal in the case of Amar Engineering Company held that once the assessee opts for voluntary payment of service tax and interest and intimates the Department, the matter stands closed and the Department has no liberty to issue any show cause notice - The appellant had voluntarily paid the service tax, interest and penalty and had relinquished their right to challenge the assessment of tax under the proceedings, and hence, the appellant is not entitled to the refund claimed - The impugned order is upheld and the appeal is dismissed
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