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TMI Blog2022 (2) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 12/2012 25/2012 ceased to exist w.e.f. 01/04/2015. The exemption was revived by notification dated 01/03/2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware of and with open mind and eyes deposited the service tax due with interest. The appeal is dismissed. - SERVICE TAX Appeal No. 10439 of 2019-SM - FINAL ORDER NO. A/10052/2022 - Dated:- 27-1-2022 - MR. RAJU, MEMBER (TECHNICAL) For The Appellant: None For The Respondent: Shri R P Parekh, Superintendent (AR) Order MR. RAJU, MEMBER (TECHNICAL) RAJU : This appeal has been filed by Shri Bhavesh C Patel against the rejection of refund claim filed by them under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2016 receives the assent of the President. In the instant case, the refund claim was not filed within a period of six months as provided in sub Section (3) of Section 102 of Finance Act, 1994. 2. None appeared on behalf of the appellant. The matter was earlier listed on 13.01.2022, 16.12.2021, 02.12.2021 and 01.11.2021 but no one appeared for the appellant. 3. Shri R P Parekh, learned Superintendent (AR) pointed out that matter has been decided by the Hon'ble High Court of Madhya Pradesh in the case of MDP Infra (India) Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onception does not arise, as would give rise for the proposed substantial question. 16. As regard to substantial question of law at 'B', the said question in given facts of present also does not arise for consideration. The appellant was under legal obligation to deposit the service tax in respect of the service rendered qua non-exempted service. The contentions that it was beyond the control of the appellant to deposit the service tax on exempted service is misconceived. Evidently, the Notification No. 12/2012 25/2012 ceased to exist w.e.f. 1-4-2015. The exemption was revived by notification dated 1-3-2016. But since it was prospective in effect, the appellant was not entitled for any exemption, which the appellant was aware o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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