Civil Appeal No. 4291 of 2013

FUTURE GAMING AND HOTEL SERVICES PVT. LTD. v. UNION OF INDIA

Date Issued: 18 September 2024
Source: 2024 (390) E.L.T. 629 (S.C.)
Views: 12

Summary

Business auxiliary service - Promotion and marketing of Lotteries of State Government - Refund of tax paid under protest - Service tax was levied under Business Auxiliary Service (BAS) which assessee challenged - In this case, although impugned order was in favour of assessee inasmuch as High Court had held that service tax was not leviable on aforesaid service - Refund was allowed prospectively with effect from 1-7-2010 - Assessee pleaded that they had paid service tax under protest throughout and, hence, were eligible for refund for past period also - In subsequent development, assessee had filed a review petition before High Court which was allowed and impugned order was amended by correcting error apparent on record - In amended order, prospective operation of impugned order was recalled and complete relief was given to assessee - In view of aforesaid, assessee’s present appeal, required no further consideration and, hence, was to be disposed of accordingly - Section 65(105)(zzb) read with Section 65(19) of Finance Act, 1994 - Section 11B of Central Excise Act, 1944 as made applicable to Service Tax matters vide Section 83 of Finance Act, 1994. [paras 1 to 7] Appeal disposed of…