MP State Tourism Development Corporation Limited Versus CGST C.E & C. C-Bhopal
Service Tax
2018 (7) TMI 1445 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 20-7-2018
Appeal No. ST/55990/2014-DB – Final Order No. 52557/2018
Service Tax
Hon'ble Mr. V. Padmanabhan, Member (Technical) And Hon'ble Mr. Ajay Sharma, Member (Judicial)
Sh. Sandeep Mukharjee, CA for the appellant
Sh. G.R. Singh, DR for the respondent
ORDER
Per : V. Padmanabhan
1. The present appeal is against the Order-in-Original No. 247/2013-14 dated 21/02/2014. During the period of dispute i.e. April, 2009 to September, 2010, the appellant provided, among other things, renting of passenger buses on fixed routes, under the 'stage carriage permit' i
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Ld. DR for the Revenue.
3. On the ground of time bar, he argued that the time limits specified in Section 11B of the Central Excise Act will not be applicable to the facts of the present case, since the activity for which Service Tax was paid was not a taxable service during the relevant time and the tax was paid by mistake. In this connection he relied on the decision of the Tribunal in case of Monnet International Ltd. 2017 (3) GSTL 380 (Tri.-Del).
4. On the ground of unjust enrichment, he submitted that the appellant has never charged or collected Service Tax from the passengers at the time of issue of tickets. In support of such contentions he submitted the following documents:-
i. The copies of the sample tickets/ booking confirmat
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paid Service Tax on the activity of renting of passenger buses with stage carriage permit. Such activity is not liable to payment of Service Tax. Consequently, they have field refund claims. A part of the refund claims have been rejected on the ground of time bar, since the claims have been filed beyond the time limit prescribed under Section 11B. In this connection the appellant has prayed that the time limit under Section 11B will not be applicable since the tax has been paid by mistake when there was no tax liability. In this connection we have perused the decision of the Larger Bench of the Tribunal in the case of Veer Overseas (supra). Wherein it has been held that the time limits prescribed under Section 11B will govern all refund cla
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