Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]

Refund - Service Tax Dept - Revenue Deposit - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that limitation is not applicable to refund retained by the service tax department having the nature of revenue deposit. The appellant-Aadhar Stumbh Township Pvt. Ltd. was providing services under the category of “Construction service” including commercial/industrial building or civil structure, works contract…

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Aadhar Stumbh Township Pvt.Ltd. vs Commissioner of Central Excise & Central Goods & Service Tax Commissionerate

Counsel for Appellant:   Shri Rajesh Chhibber

Counsel for Respondent:   Shri Ravi Kapoor

CITATION:   2022 TAXSCAN (CESTAT) 331

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