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TMI Blog2010 (7) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... is for the period in which service tax was paid - Appellants failed to utilize the provisions of the law which provide for provisional assessment where the service tax cannot be determined correctly - Once the appellants were liable to refund the amount received on the basis of turnover, it was quite clear that the service tax could be determined correctly only when the period is over and the tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax registration No.AABCH1528GST001. The appellants had filed a refund claim for Rs. 7,65,000/- on 26-3-2007 on the ground that they had refunded certain brokerage and service tax to one of their clients M/s. Deep Stock Broking Pvt. Ltd. Ahmedabad during the month of November 2006 and March 2007 and in support of their claim submitted copy of the ledger account of M/s. Deep Stock Broking P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants on 7-6-07 which was adjudicated by the Assistant Commissioner, Service Tax, Division-II, Ahmedabad vide the impugned order. The Assistant Commissioner rejected the refund claim of Rs. 7,65,000/- filed by the appellants being time barred. Appeal filed before the Commissioner (Appeals) also was rejected. 2. No one appeared on behalf of the appellants. The matter has come on board on sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that portion of claim which was within time. He also submitted that if the appellants had a scheme which provided for refund of brokerage with service tax on the basis of turnover, the proper course was to seek provisional assessment which they failed to do as observed rightly by the lower authorities. 4. I have considered the submissions made by the learned DR. In this case appellants have ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date is defined under Section 11B of Central Excise Act made applicable to service tax matters vide Section 83 of Central Excise Act, 1944 and while rejecting the refund claim the provisions of Section 11B have been correctly taken into account. It has also been observed by the lower authority that in respect of one month the refund claim could be in time but appellants failed to provide the deta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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