Appeal Limitation Begins from Date of Communication, Not Issue: CESTAT Allows Appeal by Remand

Nerumbally and Co Vs Commissioner of Service Tax (CESTAT Bangalore) The appeal before the CESTAT Bangalore arose from the rejection of refund claims and subsequent dismissal of appeals on the ground of delay. The appellant, operating a hotel from premises rented from Karnataka State Road Transport Corporation (KSRTC), had paid service tax collected by KSRTC under “Renting of Immovable Property Service.” Contending that such tax was not applicable, the appellant filed refund claims amounting to Rs. 4,25,937 for January to December 2011 and Rs. 2,42,406 for March to July 2012. These claims w...