Refund - Re-credit of the service tax amount when services are ...

Appellant Wins Refund of Service Tax u/r 6(3) Due to Non-Provision of Services; Lower Authorities Overruled.

May 28, 2013

Case Laws Service Tax AT

Refund - Re-credit of the service tax amount when services are not provided - Rule 6(3) -both the lower authorities are in error in not sanctioning the refund to the appellant. - AT

View Source

← Previous Next →

Refund - Re-credit of the service tax amount when services are ...

Appellant Wins Refund of Service Tax u/r 6(3) Due to Non-Provision of Services; Lower Authorities Overruled.

May 28, 2013

Case Laws Service Tax AT

You may also like:

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount...

Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

The key points from the legal summary are: 1. The services provided by the appellant amounted to mining activities and fell within the scope of "mining services" u/s...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Quick Updates: