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TMI Blog2018 (8) TMI 1688X X X X Extracts X X X X X X X X Extracts X X X X ..... ing However, amounts recovered by the appellant towards the activity of designing such as design of Jodhpuri, blazer etc, which was carried out by the appellant at the request of the customers will squarely be covered within the category of fashion designing and Service Tax is liable to be paid for amounts recovered towards this - demand upheld. Time Limitation - Section 11B of CEA - Held that:- Larger Bench of the Tribunal in the case of Veer Overseas Ltd V/s Commissioner [2018 (4) TMI 910 - CESTAT CHANDIGARH], where it was held that the time limit prescribed under Section 11B of the Central Excise Act, 1944 will govern claim for refund of service tax - With reference to part of refund falling within the time limit under Section 11B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conceptualizing, outlining, creating the designs and preparing patterns for customers, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other services incidental thereto . 4. Subsequently, the appellant felt that the activities undertaken by them, will not fall within the definition of fashion designing as above, and filed the refund claim for the service tax paid amounting to ₹ 2,73,830/- which was paid during the period April 2014 to September, 2014. The lower Authorities took the view the out of the total refund claimed as above, an amount of ₹ 1,63,305/- which was paid on 23/07/2014 and for which the refund claim was filed on 06/08/2015, will be barred b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been raised as to whether tailors and jewelers will be covered under the Service Tax. Taxable service in this case is designing of goods intended to be worn by human being. A tailor is involved only in the stitching of clothes. As such no designing activity is involved. Hence tailor will not be covered under the tax net. 7. In view of the clarification as above by the CBEC, it is evident that no Service Tax can be charged on stitching/ tailoring charges under the category of Fashion Designing. Consequently, no Service Tax is payable on the stitching charges. The cost of raw materials used by the appellant and recovered from their customers also cannot be included for payment of Service Tax. Under the category of Fashion Designing . Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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