2022 (2) TMI 139

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..... appellant is in appeal against the impugned order wherein the refund claim has been rejected holding time barred. 2. The facts of the case are that during the period 2014-2015 to 2016-2017, the appellant was paying service tax under the category of Renting of Immovable Property Service, although, they are not required to pay service tax of the said service as they have provided that service for .....

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..... the appellant submits that they were not required to pay service tax under the category of Renting of Immovable Property Service for use of residential purposes which was paid mistakenly, therefore, the provision of Section 11B of the act are not applicable to the facts of the case. He relied on the certain decisions of this Tribunal as well as of the decision of the Hon'ble High Court and the Ho .....

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..... reported in 1997 (90) E.L.T. 260 (S.C), Cannanore Handloom Exports Vs. Commr. Of C.Ex., C & S.T. Calicut reported in 2021 (44) G.S.T. 345 (Ker.), Southern Surface Finishers Vs. Asstt. Commr. Of C. Ex Muvattupuzha reported in 2019 (28) G.S.T.L. 202 (Ker.), Uniroyal marine Exports Ltd V. Commissioner of C.Ex., Kozhikode reported in 2021 (54) GSTL 156 (Ker.). 5. Heard the parties and considered the .....

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