Case Law Details
Uniroyal Marine Exports Ltd. Vs Commissioner of Central Excise (Kerala High Court)
The appellant is a processor and exporter of seafood. The controversy herein is with respect to the refund of service tax paid by the appellant for services rendered prior to 18.04.2006 when service tax on foreign agency commission was not leviable. The appellant had paid tax without demur. Later, the High Court of Bombay in Indian National Ship Owners Association v. Union of India [2009 (13) STR 235 (Bom)] held that service recipient in India is liable to service tax for payments in lieu of service received from abroad only from 18.04.2006 after Section 66A was incorporated in the Finance Act, 1994. The Hon’ble Supreme Court upheld the judgment of the High Court of Bombay on 14.12.2009; within eight months of which application for refund was filed by the appellant before the original authority.
2. The original authority allowed the claim as per Annexure-A2. A review was filed, which was rejected as per Annexure-A3. In first appeal, by Annexure-A4, the refund order was set aside, by which time the refund had been made. A further appeal before the CESTAT also ended in rejection at Annexure-A5.
3. The questions of law raised are as follows:
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