{"id":226892,"date":"2020-03-12T13:30:42","date_gmt":"2020-03-12T08:00:42","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=226892"},"modified":"2020-03-12T11:10:27","modified_gmt":"2020-03-12T05:40:27","slug":"cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","title":{"rendered":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/b> A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected an appeal filed in connection of claiming refund of Service Tax.<\/p>\n<p style=\"text-align: justify;\">The assessee had erroneously paid the Service Tax, with the introduction of separate services under the category of \u2018Mining Service\u2019 w.e.f. 01-06-2007, the Respondent\/assessee were of the view that their service would fall under the new category and the Service Tax paid by them was not statutorily required to be paid. The Adjudicating Authority had rejected the refund claim. On appeal, the Commissioner had allowed the refund of Service Tax paid for the period prior to 01-06-2007. Thus the instant appeal was filed by the department.<\/p>\n<p style=\"text-align: justify;\">The Court while rejecting the appeal by the revenue relied on the Judgment of <i>CCE<\/i> v. <i>Vijay Leasing Co<\/i>., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/qT5zR9Bv\">2010 SCC Online CESTAT 1488<\/a> and held that the present case was squarely covered by the decision of the Tribunal in the above case. [Commr. Of CES &amp; ST v. Euro Industrial Enterprises (P) Ltd., Service Tax Appeal No. 1034 of 2009, decided on 04-03-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31242,39954,39955,39953],"class_list":["post-226892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessee","tag-erroneous-self-assessment","tag-mining-service","tag-refund-of-service-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-12T08:00:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment\",\"datePublished\":\"2020-03-12T08:00:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/\"},\"wordCount\":200,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"keywords\":[\"assessee\",\"Erroneous self-assessment\",\"Mining Service\",\"Refund of Service Tax\"],\"articleSection\":[\"Case Briefs\",\"Tribunals\\\/Commissions\\\/Regulatory Bodies\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/\",\"name\":\"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"datePublished\":\"2020-03-12T08:00:42+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/03\\\/12\\\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","og_locale":"en_US","og_type":"article","og_title":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment","og_description":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected","og_url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2020-03-12T08:00:42+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/"},"author":{"name":"Bhumika Indulia","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"headline":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment","datePublished":"2020-03-12T08:00:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/"},"wordCount":200,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","keywords":["assessee","Erroneous self-assessment","Mining Service","Refund of Service Tax"],"articleSection":["Case Briefs","Tribunals\/Commissions\/Regulatory Bodies"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","name":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","datePublished":"2020-03-12T08:00:42+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=226892"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/226892\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=226892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=226892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=226892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}