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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Denial of refund claim - Refund of excess tax paid - excess ...

Case Laws     Service Tax

December 17, 2013

Denial of refund claim - Refund of excess tax paid - excess payments were reflected as receipts in the general ledger account and there was no corresponding debit entries in the name of any of their customers. Therefore, the incidence of tax was not passed on to any other person. - AT

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