2026-VIL-618-GUJ-ST
  1. Home
  2. 2026-VIL-618-GUJ-ST

SERVICE TAX High Court Cases

Service Tax - Refund of service tax collected under ultra vires provisions, Refund of service tax paid on the service provided by the club to its members – Applicability of Bar of limitation – Petitioner filed an application seeking refund of service tax collected for financial years 2009-10 to 2012-13. Respondent rejected the refund claim on the ground that the application was filed beyond the prescribed Limitation period - Whether a claim for refund of service tax collected under provisions declared ultra vires by the Apex Court can be rejected on the ground of limitation under section 11B of the Central Excise Act, 1944, when the refund application is filed after such declaration of ultra vires – HELD - The action of the Department in levying and collecting service tax from members' clubs in incorporated form under sections 65(25a), 65(105)(zzze) and 66 of the Finance (No.2) Act, 1994 is declared ultra vires by the Apex Court. It is a settled legal principle that refund of amounts paid under mistake of law cannot be frustrated on the ground of limitation as it would contravene Article 265 of the Constitution of India - The petitioner, being similarly situated to the club whose case resulted in the ultra vires declaration, has precisely filed the refund application after the declaration of law and thus the claim stands on a better footing than ordinary limitation-barred claims - The impugned order rejecting the refund claim for the financial years 2009-10 to 2012-13 as time barred is quashed and set aside. The matter is remanded to the respondents to decide the application on merits in accordance with law, which would also include the interest on such claim – The petition is allowed by remand
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA 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

Security-Code
New Code?

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.

Security-Code
New Code?

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?