Case Law Details
TPI Advisory Services India Private Limited Vs Commissioner of Central Tax (Karnataka High Court)
Held that undisputedly the appellant has made payment of both service tax and also GST. Further, service tax invoices were subsequently cancelled by issuing credit note. Hence, refund of service tax available to the assessee.
Facts-
The appellant had raised four Invoices dated 17.04.2017, 16.06.2017 and 30.06.2017 for the period from April to June, 2017 for payment of Service Tax of Rs.17,84,952/- against WNS Global Services Private Limited, Tech Mahindra, USA & Morgan Stanley Advantage Services Pvt. Ltd. After raising the Invoices, the said amount was paid by the appellant to the Government. GST Act came into effect from July 1, 2017. The clients in whose names the Invoices were raised had expressed reservation to make the payment in view of the transition from service tax to GST. The appellant accordingly issued credit notes to those customers and raised fresh Invoices under the provisions of GST, on 30.09.2017, 08.11.2017 and 31.12.2017 for a sum of Rs.21,41,944/- and paid the said amount.
Thereafter, appellant filed an application seeking refund of the service tax of Rs.17,84,952/-. A show cause notice was issued calling upon the appellant as to why the refund claim should not be rejected. Appellant submitted its explanation leading to Order-in-Original dated 10.01.2019 rejecting the said claim. The appeal filed thereon before the Commissioner of Central Tax (Appeals-II) also stood rejected vide order dated 16.07.2019. A further appeal filed before the CESTAT, was also dismissed on 27.01.2020. Hence, this appeal.
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