9911796707
TMI Blog2020 (3) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Company [ 2010 (12) TMI 782 - CESTAT, BANGALORE ] where it was held that When the respondents came to know that the activity undertaken by them under these contracts would fall under the mining activity-which came into service tax net from 01/06/2007, the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. Appeal dismissed - decided against Revenue. - HON'BLE MR. P.K. CHOUDHARY, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mrs. C.V. Savitha, Superintendent (AR) For the Appellant Mr. Rishikesh Madhav, For the Respondent ORDER PER : P.K. CHOUDHARY Briefly stated the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th by the Id. JDR is untenable for more than one reason. First of all, it is an admitted fact that the amount paid by the assessee under the self-assessment as per the provisions of the Finance Act, 1994. When the respondents came to know that the activity undertaken by them under these contracts would fall under the mining activity-which came into service tax net from 01/06/2007, the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. We find that the Hon ble High Court of Rajasthan in the case of central Qffice Mewar Palace Org. (supra) has clearly settled the law, which we may respectfully, reproduce:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Assistant Commissioner found, that the representative of the company, who appeared showed credit/debit notes issued to their clients/sister concerns, but could not produce invoices, details/evidence of value, ascertained for non-taxable/taxable services. With this, it was also found, that the assessee-company as a whole is registered, and has been depositing service tax, which covers all taxable services rendered by the company to its clients, and that the main purpose of carrying on the operations of the company is to centralise all the professional functions in a totally de-centralised environment, through recruiting the professionals who are expert in the particular field. The learned Assistant Commissioner also found, that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced before the learned Assessing Officer. 6. The matter was carried in further appeal before the learned Tribunal, and surprisingly, the Tribunal dismissed the appeal by adopting yet different reasoning, viz, that since the assessee had not challenged the assessment order, the claim of refund cannot be entertained, so as to indirectly challenge the assessment order, without filing statutory appeal, against the assessment order. It was also found, that in the case in hand, the order is appelabte and no appeal having been filed, the claim of refund has no merit, and the appeal was dismissed. 7. We have heard learned counsel for the parties, and have gone through the relevant provisions of the Finance Act, 1994, enacting provisions for le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed in the case of the assessee itself, for the subsequent period April 2000 to March 2002, wherein it has clearly been held, that all these services as cataloged in the said order are not chargeable to service tax. And consequently the proceedings initiated against the assessee, wherein the adjudicating authority had demanded tax, were set aside, and the proceedings were dropped. It is not shown, that this order dated 30-9-2005 has, at all been appealed against, nor has it otherwise been shown to be wrong. In that view of the matter, the reasonings given by the learned Commissioner, in the order Annex. 2, also cannot sustain. 10. Then remains the order Annex. 1, which proceeds on the basis, as quoted above, while according to the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
