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2008 (12) TMI 95 - CESTAT MUMBAI
Recipients of ‘Goods Transport Agency’ services - service tax paid for the period from 1- 1-2005 to 31-3-2005 by availing abatement of 25 % instead of 75 % of the gross amount under Notification No.32 /2004-ST and 1/2006-ST – refund claim filed on 4-7-2006 of the tax paid on 6-4-2005, is beyond one year from the relevant date – held that refund claim is time barred in terms of secytion11B of the CEA, 1944 as applicable to service tax matters vide section 83 of the Finance Act, 1994