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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Refund of tax - Benefit of notification - Non fulfillment of ...


Assessee Eligible for Tax Refund Under Amended Notification No. 17 of 2008-S.T. Despite Unmet Conditions, No Fraud Intent.

September 24, 2013

Case Laws     Service Tax     HC

Refund of tax - Benefit of notification - Non fulfillment of conditions - Since there was no effort to defraud the respondent and the amount of commission was already deposited, therefore, the assessee will be entitled for refund in terms of amended Notification No. 17 of 2008-S.T - HC

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