Whether deposit of service tax before rendering services will be covered under limitation of refund provisions i.e. refund application should be filed with in 1 year of payment of service tax?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd Service Tax Practice Manual
Service Tax
Manuals
Dated:- 6-4-2015
21 - Refund Yes. In the case of Brite Neon Sign [2001 (11) TMI 3 - CEGAT, NEW DELHI] , it was held that the amounts, to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the refund of service tax already deposited by us during the year 1997-98". In that letter, he also admitted the applicability of the limitation provisions of Section 11B of the Central Excise A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X