{"id":7692,"date":"2026-01-21T17:39:00","date_gmt":"2026-01-21T12:09:00","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7692"},"modified":"2026-01-21T17:39:00","modified_gmt":"2026-01-21T12:09:00","slug":"rcm-service-tax-refund-allowed-despite-registration-status-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/rcm-service-tax-refund-allowed-despite-registration-status-cestat","title":{"rendered":"RCM Service Tax Refund Allowed Despite Registration Status | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000412744\/refund-of-rcm-service-tax-on-receipt-of-foreign-service-for-winding-up-not-denied-if-registration-not-yet-cancelled-cestat\"><span class=\"TextRun SCXW250152192 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW250152192 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Lehman Brothers Advisers Pvt. Ltd. vs. Commissioner of Service Tax-I, Mumbai (2025) 36 Ce<\/span><span class=\"NormalTextRun SCXW250152192 BCX0\" data-ccp-parastyle=\"Body-All Documents\">ntax 207 (Tri.-Bom)<\/span><\/span><span class=\"EOP SCXW250152192 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S.K. Mohanty<\/strong>, Member (J)<\/li>\n<li><strong>M.M. Parthiban<\/strong>, Member (T)<\/li>\n<li><strong>Shri Bharat Raichandani<\/strong>, Advocate, for the Appellant.<\/li>\n<li><strong>Shri Shashank Kumar Yadav,<\/strong> Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant-assessee had shut down its business and was undergoing liquidation or bankruptcy proceedings, during which it received Management and Business Consultancy services and Legal Consultancy services from service providers located outside India for the purpose of winding up its business. Service Tax was paid under the reverse charge mechanism on such services and a refund was claimed on the ground that Service Tax was not payable since the services were not received for use in or in relation to business in India. The Department denied the refund on the basis that the assessee was a going concern as the Service Tax registration certificate had neither been surrendered nor cancelled. The appellant-assessee contended that, under Section 66A of the Finance Act, 1994 read with Rule 3(1)(iii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, Service Tax under reverse charge is payable only when services are received for use in or in relation to business in India, which condition was not satisfied as the services were received solely for winding up of business. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that, in terms of Section 66A of the Finance Act, 1994 read with Rule 3(1)(iii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, liability to pay Service Tax under reverse charge arises only when services are received for use in or in relation to business in India. It was held that where services were received for the purpose of winding up of business after business activities had been shut down, such services could not be treated as received in relation to business. The Tribunal further held that non-surrender or non-cancellation of the registration certificate could not be the sole basis to treat the assessee as a going concern. Accordingly, the Tribunal held that the refund claim could not have been rejected and allowed the appeals in favour of the assessee.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(63)%20G.S.T.L.%20103%20(Tri.-Bom)&amp;itemType=AP\">Lehman Brothers Securities (P) Ltd. v. Commissioner<\/a> \u2014 2022 (63) G.S.T.L. 103 (Tri.-Bom) \u2014 Referred [Para 5]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Lehman Brothers Advisers Pvt. Ltd. vs. Commissioner of Service Tax-I,&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7707,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RCM Service Tax Refund Allowed Despite Registration Status | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT holds that refund of service tax paid under RCM on foreign services for winding-up cannot be denied merely because registration was not cancelled.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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