HINDUSTAN ZINC LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The present appeal is filed by the appellant being aggrieved with the rejection of refund claim of Rs.4,69,561.00 by the respondents in respect of services rendered from a non resident service provider for the period prior to 31/12/2004.

(2.) While admitting the appeal, following question of law was framed by this Court : "Whether it was open to the respondent to recover the amount of service tax before issuing notification under Sec. 68(2) of the Finance Act, 1994?"

(3.) The respondent contested the appeal while claiming that in view of provision of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, the tax paid by the appellant in respect of services rendered from the non resident service provider is liable to be refunded.