2017 (4) TMI 280

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..... ppellant has paid the tax on the belief that Chit Fund business-activities is a taxable service. They have obtained registration for all taxable services other than in the negative list, because the appellants were not sure under which category the said services would fall - it would be proper to have verification whether the appellant was engaged in any activities other than Chit Fund business du .....

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..... negative list, the appellants applied for service tax registration under the category of all taxable services other than in the negative list . The said registration was also granted to the appellants. 3. During relevant time, the issue whether chit fund business is a taxable activity was contentious and litigations were filed before the Hon ble High Court. The Hon ble High Court of Delhi vide .....

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..... taxable services or not. Therefore, the appellants applied for registration and also paid service tax under Code No: 00441089 (services other than banking and financial services). Thereafter on the issue having been settled by the decisions of Hon ble High Court as well as Hon ble Apex Court, the appellant filed for refund of the amount paid. That, as the activities were not taxable at all, the de .....

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..... usiness is not taxable service. Since the appellants have not furnished any evidence to show that they are not doing any taxable services apart from Chit Fund business, the same has to be verified by the adjudicating authority. That the matter can be remanded for the said purpose. 7. I have heard the submissions made before me. The appellant has paid the tax on the belief that Chit Fund busines .....

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..... ter is therefore remanded to the adjudicating authority for the limited purpose of verification whether the appellant is engaged in any other taxable service which do not fall in the negative list during the relevant period. If the appellant is engaged in Chit Fund business only, the refund claim has to be considered by adjudicating authority as per law. The matter is remanded to the adjudicating .....

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