1

2013 (1) ECS (154) (Tri-Mum)

M/s Tata Steel Ltd

Banking and other Financial service: As regards the argument that 'borrowing' is different from lending, and the service in the instant case has been rendered in relation to borrowing, borrowing and lending are two sides of the same coin and one cannot exist without other. Hence a service rendered in relation to 'borrowing' could also be considered as a service in relation to 'lending'

2

2012 (2) ECS (160) (Tri-Ahd)

M/s Gujarat State Road Transport Corporation

Respondent has discharged Service Tax liability and filed the refund claim belatedly. The claims of the respondent indicate that the said discharge of service tax amount is not required to be paid by them because it is an amount lying with the Government. We find that such claim seems to be inappropriate on the fact that till 2011 the said amount was service tax liability and on clarification given by the Board, the said amount was considered by the respondent as not taxable.
Even if we consider the said amount paid by the respondent as unconstitutional or non-leviable, the recourse to an assessee/respondent is to file a suit for recovery or file a writ petition, as has been held by the Constitutional Bench of the Apex Court in the case of Mafatlal Industries, 1997 (89) ELT, 247.

3

2013 (3) ECS (215) (Tri-Ahd)

Orchev Pharma P. Ltd

Refund Claim filed after six months from end of the relevant quarter time barred under Notification No. 41/2007 - ST

4

2013 (4) ECS (194) (Tri-Del)

M/s Divine Wellness Pvt. Ltd.

The refund is liable to be sanctioned after it is verified that input service have gone into the export services and it has to be seen from the concerned invoices.

5

2014 (3) ECS (167) (Tri - Ahd.)

M/s. Durham Spintex & Holding Pvt. Ltd.

Refund under Notfn. 17/2009-ST - Non compliance with the conditions laid down- Refund denied.

6

2014 (4) ECS (174) (Tri-Del)

M/s. Gopal Enterprises

During period prior to 01/06/07, the services of civil or industrial construction, construction of complex or erection, installation of commissioning, even if provided as an indivisible works contract would be taxable.

7

2014 (4) ECS (178) (Tri-Bang)

Mr. Josh P. John And Others

When a payment has been made as service tax or central excise duty, for claiming refund, the remedy also has to be taken under that law only.