Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2004 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (3) TMI 4 - AT - Service TaxService Tax Stay/Dispensation of pre-deposit of service tax Service provider received recovery of service tax refund
The Appellate Tribunal CESTAT, Mumbai made a preliminary finding regarding the recovery of Service Tax refund granted to a service provider. The issue of whether subsequent credit notes would absolve the liabilities of unjust enrichment clause under Section 83 of the Service Tax Act, 1994 will be decided at the final hearing. The tribunal ordered a stay on the recovery of refunds pending the final decision of the appeal. The Revenue was granted liberty to file an early hearing application if desired.
|