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TMI Blog2018 (6) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted fact that the appellant has discharged the service tax liability on the amounts disbursed to the Managing Director as salary. Adjudicating authority in the order-in-original has clearly recorded that this amount which has been disbursed to the Managing Director would not fall under the category of services, as there exists an employer-employee relationship between the appellant and the Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant herein had filed refund claim of ₹ 30,86,489/- erroneously paid during July 2012 to December 2015, that tax was paid on the amounts disbursed to Managing Director on salary. Appellant filed refund claim stating the services rendered by the Managing Director to the Company is not a service, but as an employee to the employer in the course of or in relation to his employment, cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he findings of the adjudicating authority. 5. Learned D.R. submits that provisions of section 11B of the said Act will be applicable as per the judgement in the case of Andrew Telecom (I) Pvt. Ltd. v. CC C.EX, Goa - 2014 (34) STR 562 (Bom) as the refund claim was filed beyond the period of limitation as per Section 11B(1) of Central Excise Act, 1944, it was correctly rejected. 6. On care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ships had an occasion to consider a similar set of facts, wherein the petitioner therein was not required to pay service tax but paid the same and subsequently filed refund claim which was rejected by the Tribunal also. The finding of the Lordship are very relevant, which I respectfully reproduce. 5. We are of the view that the issue as to whether limitation prescribed under Section 11B of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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